NEW Swiss VAT rule for suppliers based abroad

Businesses whose entire annual turnover from taxable supplies on Swiss territory AND abroad is less than CHF 100,000 (CHF 150,000 for charitable institutions and non-profit-oriented sports and cultural associations), are exempt from VAT liability.

CONCLUSION; Small businesses with an annual turnover of about 88’800 Euros worldwide (or just in the country where they are based) have to pay Swiss VAT when delivering and invoicing into Switzerland. This is NEW and impacts many small x-boarder businesses, for example the carpenter from Germany or the IT-Developer from Rumania.

Please don’t hesitate to contact International HR Services Ltd for further questions to this subject.