Fiscal representation in Switzerland by exporto

If desired, exporto can take on full fiscal representation in Switzerland for retailers.

Why and when do I, as an exporto customer, need fiscal representation in Switzerland?

Foreign companies that sell their goods in Switzerland need fiscal representation in Switzerland as soon as they become subject to VAT there.

Fiscal representation is a mandatory requirement for VAT registration with the Federal Tax Administration (FTA) for companies not based in Switzerland.

In detail:

• VAT registration requirement: Companies not based in Switzerland that generate sales there may be required to register for VAT under certain circumstances. The decisive factor is the sales threshold of CHF 100,000 per year for small consignments (import tax value up to CHF 5) or the application of the so-called “declaration of submission abroad” (German: Unterstellungserklärung Ausland). Voluntary VAT registration is also possible.
• No place of business in Switzerland: Since foreign companies do not usually have a physical presence in Switzerland, the FTA requires a local contact person (fiscal representative) to take on tax obligations.
• Fulfillment of tax obligations: The fiscal representative ensures that all reporting, declaration, and payment obligations in connection with Swiss VAT are properly fulfilled—including VAT returns and the retention of relevant documents.

What services does exporto's fiscal representation offer retailers in Switzerland?

exporto provides comprehensive VAT support in Switzerland. This includes:

• Preparation of quarterly VAT returns
• Preparation of annual reconciliations
• Communication with the Swiss tax authorities (FTA and FOCBS) 
• Assistance with tax audits
• Support with all questions relating to VAT in Switzerland
• Information on changes in legislation
• Submission and management of all forms required for fiscal representation
• retrieving of import taxes (input tax in declarations)

We are happy to assist you with any questions you may have about fiscal representation in Switzerland. 

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