Swiss fiscal representation
In order to perform your VAT obligations, you need a tax representative (Swiss fiscal representation). KENDRIS as your partner can help you to stay compliant with the law. If your firm has business activities in Switzerland without being registered for Value Added Tax (VAT) in Switzerland, you should read on. Look at our portfolio of services and choose the service package that meets your needs.
Following changes to the VAT Act, as at 1 January 2018 the threshold at which foreign businesses are obliged to register for VAT in Switzerland will be significantly lower. From this date onwards, it is not merely turnover realized in Switzerland which is relevant, but global turnover (for further details, read our blog “VAT'sNEW: MWST-Pflicht in der Schweiz” in German).
New definition of obligation to register for VAT:
Foreign businesses having a global turnover of more than CHF 100,000 (around EUR 85,000) will be affected by the new obligation to register for VAT; this means
- Sole trader (one-man businesses) with a turnover in Switzerland of CHF 1 or more
- Small businesses and start-ups with a turnover in Switzerland of CHF 1 or more
- Large businesses with a turnover in Switzerland of CHF 1 or more
- Businesses providing B2C electronic services with a turnover in Switzerland of CHF 1 or more
The Federal Tax Administration expects that there will be 30,000 more businesses liable to register for VAT as from 1 January 2018, due to the partial revision of the VAT Act.
Have you already considered this and checked whether you will be liable to register for VAT in Switzerland as at 1 January 2018, and thus need fiscal representation in Switzerland?
Fiscal representation in Switzerland: an important element
Dealing with tax matters according to the regulations is one of the most important steps for securing the future of your business. We can support you in connection with the development of your business and offer the possibility of various modules when performing the fiscal representation (acting as tax representative) for a foreign business:
- Additional services can be requested for each module if needed (modular solution).
- We can support you by providing the right solution during each stage of development of your business.
- Avoid risks for your business such as reputational damage. We will support you as your reliable partner.
The element “Swiss Fiscal Representation by KENDRIS”
The following modules are available:
“BASIC” module of Swiss Fiscal Representation
You would like to have a cost-effective “basic” solution?
The basic model for fiscal representation (tax representative) consists of the forwarding of correspondence to/from the tax authorities. You then perform the major part of the obligations and complete all tax declarations on your own authority.
This module is suitable for businesses that have some tax know-how.
The BASIC module also provides a cost-effective solution for businesses that are not liable to register for VAT in Switzerland, but would like to apply for repayment of Swiss VAT under the refund procedure.
“BASIC PLUS” module of Swiss Fiscal Representation
You would rather not have to deal with the formalities of registration with the Federal Tax Administration?
The BASIC PLUS module saves you the trouble of making the VAT registration yourself. This service module likewise includes the forwarding of correspondence to/from the tax authorities.
“ADVANCED” module of Swiss Fiscal Representation
You already have stable business relationships in Switzerland and would prefer not to waste your time completing tax forms?
We will support you with the preparation of the tax declarations, make plausibility checks of your data based on incoming and outgoing invoices, obtain extensions for filing where required, and support you with the turnover reconciliation which is prescribed by law.
“ADVANCED PLUS” module of Swiss Fiscal Representation
Your business is “in the fast lane” and you would like to step up the marketing of new products in Switzerland?
As well as the services included in the ADVANCED package, this module offers you the possibility of getting a VAT classification of transactions from our experts beforehand and finding the most suitable structuring when planning.
“PREMIUM” module of Swiss Fiscal Representation
You are a “big player” with operations with Switzerland and would like to concentrate on your core business?
KENDRIS can support you in all VAT matters with a comprehensive “carefree” package, also in connection with appeal procedures, obtaining binding information from the tax authorities and special checks (audits).
The advantages of “Swiss Fiscal Representation by KENDRIS”
You’d like to ensure your business is compliant with the law when dealing with VAT matters in Switzerland? You don’t want the value of your business to be reduced by latent tax risks? You’d like to receive tax advice tailored to the needs of your business?
Our solution gives your business an offer in modular form. We can provide the right offer for you, from a basic package at a fixed annual price to comprehensive holistic advice. You decide what your business needs are, which elements you can provide yourself and where you’d like support.
The individual solution chosen for your business enables you to keep costs down. Additional advice is only obtained when required.
The benefits of “Swiss Fiscal Representation by KENDRIS”
- Legally compliant performance of your VAT obligations in Switzerland
- Focused tax advice
- Cost-effective implementation
- Flexibility, since additional services can be obtained at any time according to changing needs