- Language and Legal Status: Official information from Swiss administration is primarily available in German, French, and Italian, with English translations provided for informational purposes only, lacking legal validity. For authoritative content, the original versions in the official languages should be consulted.
- VAT Liability Criteria: As of January 1, 2018, any business in Switzerland, including foreign companies, is liable for VAT if their worldwide turnover exceeds CHF 100,000 from taxable or zero-rated supplies. Businesses earning less than this threshold are exempt unless they choose to register voluntarily for VAT.
- Exemptions and Tax Representation: Foreign companies that exclusively provide tax-exempt supplies or services subject to reverse charge in Switzerland are exempt from VAT liability. For further inquiries regarding VAT obligations, companies can contact the Collection Division of the Swiss administration.
Source estv.admin.ch
