Switzerland and Liechtenstein | KPMG | GLOBAL

Switzerland and Liechtenstein

Switzerland and Liechtenstein

Explore the requirements that apply to electronically supplied services in Switzerland and Liechtenstein.

1000

Related content

Aerial view of switzerland

Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

Yes, subject to threshold as described below.

If there is no current requirement, is there any anticipated change to that position?

Not applicable, requirement is already in place.

Is an invoice compliant with the VAT/GST law in the customer's country required?

Yes

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No.

If there is no current requirement, is there any anticipated change to that position?

No

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

No, the customer pays the full price to the supplier, and self-assesses for VAT on this price in its VAT return.

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement:

When did/will that requirement come into effect?

1 January 2010

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

Prior to 1 January 2018, the threshold for non-resident sellers of e-services to non-VAT registered persons (B2C) to register for and charge Swiss VAT is turnover of more than 100,000 Swiss francs (CHF) from sales to customers in Switzerland. From 1 January 2018, threshold will be CHF100,000 of worldwide turnover from sales of e-services, with at least CHF1 of sales to customers located in Switzerland.

Is simplified or standard registration required?

Standard

Does the requirement apply to all e-services?

Yes

Contacts

For further information please contact:

Mathias Bopp
Partner, Indirect Tax
T +41 58 249 54 30
E mbopp@kpmg.com
 

Connect with us

 

Request for proposal

 

Submit