Changes to legislation governing Swiss VAT liability

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Swiss VAT law places new obligations on foreign companies

The partial amendment to the Federal Law on Value Added Tax (VAT law) will impact companies not established in Switzerland from 1 January 2018. Businesses which are not based in Switzerland but provide supplies vis-a-vis Switzerland may be liable to pay Swiss VAT. This will apply in instances where a foreign company generates turnover in Switzerland, in other words in cases where Switzerland is the place of supply for the purposes of VAT. The following information outlines the VAT situation in Switzerland today and in the near future.

Download the full report here.

If you have any questions, please get in touch your usual PwC contact person or our expert

Julia Sailer
Leader VAT compliance Switzerland
Tel. +41 58 792 44 57

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Published by

Michaela Merz

Michaela is Global Indirect Tax leader of PwC. She is a Swiss Certified Tax Expert.

Michaela has over 15 years of professional experience in advising domestic and multinational companies in national and international VAT issues as well as in depth industry experience. She is Client Service Partner for various Swiss based listed and non-listed multinationals and as such advises on their worldwide indirect tax matters and leads worldwide project teams.

Michaela has published articles on different indirect tax topics in Switzerland as well as abroad and is a frequent speaker on various VAT topics.

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The contact details of the international VAT advisors of Michaela's team can be accessed here.