VAT representation

  • Advice to foreign companies with business activities (e.g. clients, projects or events) in Switzerland
  • Verification of the conditions for VAT liability in Switzerland
  • Clarification of the beginning and end of VAT liability
  • Carrying out VAT registration
  • Acting as a tax representative (tax proxy)
  • Preparation of periodic VAT declarations
  • Obtaining and archiving of electronic VAT assessment decisions with the customs software from Trade Monkey GmbH
  • Support for the correct implementation of Swiss VAT
  • Engaging in correspondence with the Swiss Federal Tax Administration (FTA)
  • Support as requested > Read more

Whitepaper VAT representation

Everything you need to know about fiscal representation for Swiss VAT is addressed in the whitepaper from Hiltpold VAT Support:

  • What is it about?
  • What is fiscal representation?
  • What is a fiscal representative doing?
  • What does fiscal representation cost?
  • Does a fiscal representation in Switzerland lead to a permanent establishment?
  • Which businesses are subject to VAT in Switzerland?
  • Are there exemptions from the VAT liability for foreign businesses?
  • When does the VAT liability begin in Switzerland?
  • Can foreign businesses register voluntarily for VAT in Switzerland?
  • When does the VAT liability end in Switzerland?
  • What is considered a supply of goods in Switzerland?
  • Which areas are considered domestic?
  • What documents and information are required for registration?
  • Are further sector-specific documents necessary?
  • How long does it take to get the VAT number?
  • How much is the security deposit?
  • What is a ZAZ (CSD) account and when does it make sense?
  • When must down payments be declared in Switzerland?
  • What is the import procedure for assembly deliveries to Switzerland?
  • How are imports carried out in the case of pure supplies of goods?
  • Does Switzerland have a mail-order regulation?
  • It it necessary to have customs software?
  • What are the requirements for accounting and record-keeping?
  • Can we be deleted from the VAT register at the end of the project?
  • When is the security deposit be repaid?
  • What VAT rates apply in Switzerland?
  • Where can I find more information?

News & Newsletters

Increase in tax rates as per 1 January 2024

> Read more


VAT-News August 2023

> Read Newsletter (German)