Versandhandelsregelung: Besonderheit bei Registrierung für Versandhändler

Mit dem Inkrafttreten der neuen Versandhandelsregelung werden ab dem 1. Januar 2019 Sendungen von ausländischen Versandhändlern in die Schweiz, falls diese die Umsatzgrenze von CHF 100‘000 jährlich mit steuerbefreiten Kleinsendungen überschreiten, besteuert. Die betroffenen Versandhändler müssen sich für mehrwertsteuerliche Zwecke in der Schweiz registrieren. Autoren: Benno Suter und Romy Müller

Cryptocurrencies and VAT

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

VAT return paper submission in Switzerland comes to an end – are you prepared?

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?

Are foreign companies subject to the radio and television fee? – Clarifying statement provided by the SFTA

The question whether foreign companies will become subject to radio and television fee without having a device in Switzerland has raised a number of question marks. The SFTA has published a clarifying statement on this recently. Authors: Romy Müller, Andreas Wartmann

Before the summer break starts – is your To-Do-List up to date? Turnover reconciliation for fiscal year 2017 is due by 30 August 2018 at the latest!

While the world experiences football euphoria and summer holidays are approaching, we’d like to kindly remind you of the upcoming (VAT) finalization. Our experiences from VAT audits show that turnover reconciliation is still viewed as nice-to-have rather than legally required by taxable persons. Let’s change that! Authors: Romy Müller, Melanie Dittli