Businesses with their headquarters abroad (Switzerland)
In principle, the same conditions apply for foreign businesses with their headquarters abroad as for domestic businesses (see above). However, foreign businesses become liable to Swiss VAT only if they supply goods or services in Switzerland.
A foreign business is not required to be entered in the Swiss Register of Taxable Persons if it provides only the following types of supplies, irrespective of the amount of its turnover:
- Ìý
•ÌýÌýÌýÌý Supplies of goods and services that are exempt from tax without credit.
- Ìý
•ÌýÌýÌýÌý Supplies of goods
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:10