RISTER : your Fiscal representative for VAT in Switzerland

Since January 1, 2018, Swiss VAT law has significantly impacted foreign companies operating in or with the Swiss market. Any company, whether based in Europe or internationally, without a permanent establishment in Switzerland(i.e., non-established businesses), and generating a global turnover of at least CHF 100,000 annually (including turnover generated in Switzerland), is legally obligated to register for VAT in Switzerland. If your business falls under this category, Swiss law explicitly requires you to appoint a VAT fiscal representative in Switzerland. This tax representation ensures your full compliance with Swiss VAT regulations and facilitates seamless interaction with the Federal Tax Administration (FTA).

Navigating Swiss VAT Registration for Foreign Companies

VAT registration in Switzerland is a critical step for international companies intending to sell goods or provide certain services within the Swiss market. RISTER, as your Swiss VAT fiscal representative, guides you through the entire process:

1. Verification of VAT Registration Obligation: We meticulously assess your company’s activities and turnover to determine if Swiss VAT registration is mandatory. While the global turnover threshold is CHF 100,000, it’s crucial to understand that even your first franc of turnover with a Swiss client can trigger a VAT liability under specific circumstances. We also advise foreign companies that may wish to voluntarily register for Swiss VAT, even if below the threshold, for strategic reasons (e.g., input VAT recovery).
2. Preparation of Registration Request: Our team assists in completing the official registration form from the Federal Tax Administration (FTA). We compile all necessary documents, which vary based on your company’s legal structure and country of origin. Common requirements include commercial register extracts, authorized signatory identification, a formal power of attorney for VAT fiscal representation, and detailed information regarding your Swiss turnover and business activities.
3. Submission and Processing: As your fiscal representative, we submit your complete application to the FTA. The processing typically takes 2 to 6 weeks. We act as the primary point of contact for the FTA, providing any additional information or clarifications required.
4. Receipt of Swiss VAT Identification Number (UID): Upon approval, your company will receive its Swiss VAT identification number (often referred to as a UID number or CHE number). This number is mandatory for all invoices issued in Switzerland and for all business transactions with Swiss clients, signifying your company’s legitimate Swiss VAT status.

VAT Regularization in Switzerland: Bringing Your Business into Compliance

For foreign companies operating in Switzerland without a physical presence, but subject to Swiss VAT, the appointment of a VAT fiscal representative is essential to manage VAT obligations. If a company has not met its Swiss tax obligations, it faces the risk of significant penalties and sanctions. RISTER’s VAT regularization services in Switzerland are designed to help non-compliant foreign businesses rectify their VAT situation promptly and efficiently. Our services include:

• Comprehensive VAT Situation Analysis: We perform a thorough review of your company’s tax position in Switzerland to identify any past errors, omissions, or undeclared transactions, and determine the precise steps required for VAT regularization.
• Preparation and Submission of Retroactive VAT Declarations: Our experts prepare and submit all necessary backdated VAT declarations to the Federal Tax Administration (FTA).
• Negotiation with Swiss Tax Authorities: As your VAT fiscal representative, we can negotiate with the Swiss tax authorities on your behalf to regularize the company’s tax situation, striving to minimize potential penalties and fines.
• Representation during Disputes or Audits: We provide full representation for your company before Swiss tax authorities in the event of VAT disputes or tax audits, ensuring your interests are protected.

These VAT regularization services are invaluable for foreign companies aiming to achieve and maintain full Swiss tax compliance, avoid severe penalties, and operate legally in the Swiss market.

Expert Preparation of Swiss VAT Returns

The preparation and submission of VAT returns can be a complex and time-consuming task, particularly for foreign companies accustomed to different tax systems. RISTER, as your VAT fiscal representative in Switzerland, offers specialized services for the precise preparation and submission of your quarterly VAT declarations to the Federal Tax Administration (FTA). Our services are designed to alleviate this burden and ensure accuracy:

• Collection of VAT Tax Data: We systematically collect and review all relevant VAT-related data from your company, including sales invoices, purchase invoices, and other financial records, to ensure a complete and accurate declaration.
• Preparation and Submission of VAT Declarations: Our experts meticulously prepare and submit your Swiss VAT declarations to the FTA within the stipulated deadlines, preventing late filing penalties.
• Proactive Management of Tax Obligations: We actively help you comply with all Swiss tax requirements, meticulously preventing errors or omissions in your company’s tax declarations, adhering to all tax deadlines, and ensuring full compliance with Swiss VAT legislation.

Efficient VAT Recovery in Switzerland for Foreign Companies

Foreign companies that incur Swiss VAT on their business expenses (e.g., definitive imports, deliveries of goods within Switzerland, or temporary imports of rented goods) may be eligible for VAT recovery. RISTER, acting as your Swiss VAT fiscal representative, facilitates this process. Our steps for reclaiming Swiss VAT include:

• Initial Registration with the FTA: If not already registered, we register your company with the FTA to obtain the necessary Swiss VAT identification number for recovery purposes.
• Preparation of VAT Declarations for Recovery: We assist the foreign company in preparing and submitting the required VAT declarations or refund requests to reclaim input VAT paid on definitive imports, temporary imports, and local deliveries of goods in Switzerland.
• VAT Refund Application: As your Swiss fiscal representative, we manage the submission of the VAT refund request to the FTA, ensuring all documentation is accurate and compliant.
• Monitoring and Dispute Resolution: We continuously monitor the refund process and provide assistance in the event of disputes with the FTA or Swiss Customs regarding VAT claims, acting as your intermediary.

RISTER’s expertise as a Swiss VAT fiscal representative ensures efficient VAT recovery for your international business, optimizing your tax position in Switzerland.

Comprehensive Assistance During Swiss VAT Audits

In the event of a VAT audit in Switzerland, RISTER, fiduciary in Geneva, as your fiscal representative, provides crucial support to foreign companies. Our services are designed to navigate the complexities of an audit process smoothly:

• Audit Assistance: We guide your foreign company throughout the audit, providing comprehensive information on Swiss tax rules and requirements, and assisting in the meticulous preparation of all necessary documents.
• Legal Representation: As your fiscal representative, we act as the legal representative of your foreign company before the Federal Tax Administration (FTA) throughout the audit process, managing all communications and interactions.
• Compliance Verification: We rigorously verify your foreign company’s compliance with Swiss tax rules, ensuring all transactions are correctly recorded and all VAT declarations have been submitted according to FTA requirements.
• Appeal Procedures Assistance: Should your foreign company be dissatisfied with the audit results, we provide expert assistance in preparing and submitting appeal procedures to the FTA, advocating for your company’s best interests.

Streamlined VAT Deregistration in Switzerland

When a foreign company ceases its operations in Switzerland or no longer meets the VAT registration thresholds, it becomes necessary to initiate VAT deregistration. RISTER, as your Swiss VAT fiscal representative, provides comprehensive assistance for this task:

• Situation Analysis: We analyze your foreign company’s current situation in Switzerland to determine the precise timing and necessity of VAT deregistration, advising on the implications.
• Document Preparation: As your Swiss VAT fiscal representative, we assist in preparing all necessary documents for deregistration, including final VAT declarations and closing statements.
• Deregistration with the FTA: We manage the entire VAT deregistration process with the FTA, submitting all required documents and handling all administrative formalities on your behalf.
• Follow-up on Refunds: We ensure proper follow-up on any VAT refunds due to your company after deregistration, ensuring no loose ends.

As your tax agent representative in Switzerland, RISTER handles all correspondence, communications, and inquiries from Swiss tax authorities and customs on behalf of your company. Your fiscal representative serves as your dedicated point of contact in Switzerland, even providing workspaces for potential VAT audits by tax authorities regarding your reporting obligations. As a trusted fiduciary, RISTER provides end-to-end VAT advisory services, from initial registration to final deregistration, ensuring your full tax compliance and peace of mind in the Swiss value-added tax system.

FAQ: VAT Fiscal Representative in Switzerland with RISTER

Swiss VAT legislation can be complex, especially for non-resident businesses and foreign companies without a permanent establishment in Switzerland. RISTER, your fiduciary firm in Geneva, answers the most frequent questions about the role of a VAT fiscal representative in Switzerland, the scope of our services and the related obligations for international companies.

General questions about VAT fiscal representation in Switzerland

What is a VAT fiscal representative in Switzerland?

A VAT fiscal representative in Switzerland is a Swiss-resident individual or a Swiss-based company appointed by a foreign business to act on its behalf before the Swiss Federal Tax Administration (FTA) and Swiss Customs in all VAT-related matters. This role is defined by Swiss VAT law and is mandatory for many non-established foreign businesses trading in or with Switzerland.

Why is appointing a VAT fiscal representative mandatory in Switzerland?

Since 1 January 2018, foreign companies with a global annual turnover of at least CHF 100,000 (including Swiss turnover) are required to register for VAT in Switzerland, even if they have no permanent establishment in the country. In such cases, Swiss law explicitly requires the appointment of a VAT fiscal representative domiciled in Switzerland to ensure full compliance with the FTA and Swiss Customs.

What is the main role of a Swiss VAT fiscal representative?

The main role of a VAT fiscal representative in Switzerland is to:

• Ensure that the foreign company complies with all Swiss VAT rules and obligations.
• Act as the official intermediary and single point of contact with the Federal Tax Administration (FTA) and Swiss Customs.
• Handle VAT registration, prepare and file VAT returns, and manage VAT payments and refunds.
• Support the foreign company during VAT audits, regularisation and potential dispute procedures.

What are the benefits of having a VAT fiscal representative in Switzerland?

Appointing a VAT fiscal representative is essential to:

• Avoid non-compliance, penalties and interest for late or incorrect VAT declarations.
• Facilitate efficient communication with the FTA and Swiss Customs, in English or other languages.
• Optimise the recovery of input VAT on imports, local supplies and temporary imports.
• Strengthen the credibility and economic substance of the foreign company on the Swiss market.
• Operate smoothly in Switzerland without setting up a permanent local structure.

RISTER’s VAT fiscal representation services in Switzerland

What services does RISTER provide as a VAT fiscal representative in Switzerland?

RISTER offers a comprehensive set of services to fully manage your VAT obligations in Switzerland, including:

• Verification of your Swiss VAT registration obligation.
• Preparation and filing of the VAT registration with the Federal Tax Administration (FTA).
• Management of your Swiss correspondence address for VAT and Customs (domiciliation of official mail).
• Preparation and submission of periodic Swiss VAT returns (typically quarterly).
• VAT regularisation for past periods and filing of retroactive declarations where necessary.
• Management of input VAT recovery and refund claims.
• Support in handling definitive and temporary imports and related customs VAT.
• Assistance and representation during VAT audits and disputes.
• Organisation and execution of Swiss VAT deregistration when your activity ceases or no longer meets VAT thresholds.

Is it mandatory for my company to be domiciled with RISTER for VAT fiscal representation?

Yes. For RISTER to act as your VAT fiscal representative, your company must use RISTER’s address as its official VAT correspondence and domiciliation address in Switzerland. This is crucial to ensure receipt of all official mail from the FTA and Swiss Customs and to guarantee that deadlines, queries and audits are handled promptly and in full compliance.

How does the VAT registration process in Switzerland work with RISTER?

The VAT registration process with RISTER generally includes the following steps:

• Assessment of obligation: RISTER analyses your global and Swiss turnover and your activities to confirm whether VAT registration is mandatory or strategically beneficial.
• Preparation of the application: We complete the FTA registration form and collect the required documents (commercial register extract, articles of association, ID of authorised signatories, power of attorney, description of activities and Swiss turnover estimates).
• Submission and follow-up: We submit your file to the FTA and handle all communications. Processing usually takes 2 to 6 weeks.
• Receipt of the VAT number: Once approved, your company receives a Swiss VAT identification number (CHE-xxx.xxx.xxx MWST), which must be indicated on your Swiss invoices.

Can RISTER help if my company has not complied with Swiss VAT obligations in the past?

Yes. RISTER offers Swiss VAT regularisation services for foreign companies. We review your past transactions, identify periods of non-compliance, prepare and file retroactive VAT returns, and negotiate with the FTA to regularise your situation while seeking to minimise penalties and interest. We can also represent you in case of audits or disputes.

How does RISTER handle imports (definitive and temporary) for VAT purposes?

As your VAT fiscal representative, RISTER supports you in managing VAT on imports into Switzerland, whether definitive or temporary. This includes:

• Coordinating with customs agents for VAT on definitive imports.
• Handling temporary imports of rented or leased goods and the related VAT treatment.
• Ensuring that import VAT can, where applicable, be recovered through your Swiss VAT returns.
• Assisting with customs documentation and follow-up with Swiss Customs and the FTA.

In case of non-compliance, we also help regularise your VAT position and reduce the risk of sanctions.

Can RISTER help my company recover Swiss VAT paid on expenses and imports?

Yes. As your Swiss VAT fiscal representative, RISTER can help you recover Swiss VAT paid on:

• Definitive imports of goods into Switzerland.
• Local deliveries of goods and services subject to Swiss VAT.
• Temporary imports of rented or leased goods.

We register your company where needed, prepare and file VAT returns or refund applications, follow up with the FTA and Swiss Customs, and manage any queries or disputes concerning VAT refund claims.

What happens in the event of a Swiss VAT audit?

In the event of a Swiss VAT audit, RISTER can:

• Assist your company throughout the audit by explaining Swiss rules and preparing all required documentation.
• Act as your legal representative before the FTA, handling communications and meetings with auditors.
• Verify your company’s compliance with Swiss VAT legislation and identify any corrective actions.
• Support you in filing objections or appeals if you disagree with the audit findings.

How does RISTER manage VAT deregistration in Switzerland?

When your foreign company ceases its taxable activities in Switzerland or no longer meets VAT registration thresholds, RISTER can manage the VAT deregistration process for you. This includes:

• Analysing your situation to determine the appropriate timing and implications of deregistration.
• Preparing final VAT returns and closing documentation.
• Submitting the deregistration request to the FTA and handling all related formalities.
• Following up on any final VAT refunds or adjustments due after deregistration.

Who needs a Swiss VAT fiscal representative and why choose RISTER?

Which foreign companies need Swiss VAT fiscal representation services?

Our VAT fiscal representative services are designed specifically for foreign companies that:

• Generate taxable turnover in Switzerland exceeding CHF 100,000 per year.
• Carry out work on goods or immovable property in Switzerland (installation, assembly, repairs).
• Provide services (including digital services) to Swiss customers.
• Operate warehouses or hold stock in Switzerland.
• Wish to voluntarily register for Swiss VAT to recover input VAT or facilitate imports and local operations.

Why choose RISTER in Geneva as your VAT fiscal representative in Switzerland?

By choosing RISTER, you benefit from:

• Specialised expertise: a team of tax professionals experienced in Swiss VAT and international tax matters.
• Proven experience: more than 15 years supporting international companies in Switzerland.
• Integrated solutions: VAT fiscal representation combined with company domiciliation, accounting, payroll and tax advisory services.
• Responsiveness and proximity: a Geneva-based team that interacts daily with Swiss authorities and banks.
• Security and confidentiality: strict protection of your financial and tax data.
• Multilingual service: support in French, English and Spanish for international clients.

Can RISTER support my company towards a more permanent presence in Switzerland?

Yes. RISTER supports international companies from their initial VAT registration through to a potential long-term establishment in Switzerland. We can assist with setting up a Swiss branch or subsidiary, provide registered address and domiciliation services, offer Swiss resident director mandates, and manage your accounting, tax and payroll. This enables your business to grow and eventually establish a lasting presence in Switzerland with a trusted local fiduciary partner.