Update – limited input VAT refund period for VAT payers domiciled abroad!

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!

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?