A number of my clients provide installation and maintenance services as part of their business. I call these services “boots on the ground” services, because they require physical, on-site work.Doing so in Switzerland may create a VAT registration liability from January 1, 2015 onwards. This is because the definition of the supply of “goods” in Swiss law includes installation and maintenance – these supplies are not considered as services.
via Swiss VAT for U.S. companies (Link not longer working)
