By 1 January 2020 member states must implement a set of measures aiming for a uniform VAT treatment of certain cross-border transactions – it is time to act for businesses. Authors: Andrea Sohst, Christoph Drexl
The Swiss VAT Ordinance as well as VAT Leaflet No. 18 “Refund Procedure” have been updated as per 1 January 2019. The rules as announced on 17 September 2018 in the draft brochure with respect to refund of input VAT incurred prior to a mandatory VAT registration for foreign persons have fully been implemented. Authors: Silke … More Update – limited input VAT refund period for VAT payers domiciled abroad!
With the rise of Cryptocurrencies, the Swiss Federal Tax Administration is taking a stance on the VAT consequences. With the technology developing faster than the authorities can manage, being compliant has never been more challenging. Authors: Kaisa Miller, Gerd Jäger
Abolishment of paper submission of VAT returns has been openly discussed for the last few months. The SFTA recently confirmed the introduction of e-submission on a mandatory basis. No final termination date has been communicated yet, however, we expect that tax payers will face some administrative burden when preparing for the transition. Authors: Silke Hildebrandt-Stürmer, Romy … More VAT return paper submission in Switzerland comes to an end – are you prepared?
As of 1 January 2018, companies with a worldwide generated turnover of more than CHF 100‘000 can constitute a mandatory VAT liability in Switzerland. Authors: Romy Müller, Silke Hildebrandt-Stürmer