{"id":7004,"date":"2022-06-13T12:49:19","date_gmt":"2022-06-13T10:49:19","guid":{"rendered":"https:\/\/www.nexova.ch\/?p=7004"},"modified":"2026-03-02T16:43:27","modified_gmt":"2026-03-02T14:43:27","slug":"vat-liability-and-fiscal-representation-for-foreign-companies-in-switzerland","status":"publish","type":"post","link":"https:\/\/www.nexova.ch\/en\/accounting\/vat-liability-and-fiscal-representation-for-foreign-companies-in-switzerland\/","title":{"rendered":"VAT obligation and fiscal representation for foreign companies in Switzerland"},"content":{"rendered":"\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h1 class=\"blog-section-title\">VAT obligation and fiscal representation for foreign companies in Switzerland<\/h1>\n<figure class=\"wp-block-image size-full resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/02\/shutterstock_1842684265_2-edited.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/11\/shutterstock_1842684265_2-edited-1.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-33812\"\/><\/picture><\/figure>\n\n\n\n<p><strong>Are you a company based abroad and active in Switzerland, or planning to enter the lucrative Swiss sales market soon?<\/strong> Then you should consider enlisting the services of a Swiss fiscal representative. But what is a fiscal representative and why do you need one? <\/p>\n\n\n\n<p>In this article, you will find out everything you need to know about fiscal representation in Switzerland, and what you need to consider as a foreign entrepreneur with respect to <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/value-added-tax-in-switzerland\/\" data-type=\"post\" data-id=\"6553\">Swiss VAT<\/a>.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-highlights blog-section highlights\"><div class=\"blog-section-wrap\"><div class=\"blog-highlights\"><h2 class=\"section-title\">Highlights<\/h2><ul class=\"higlight-lists\"><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\"><strong>Foreign companies<\/strong> without a Swiss domicile <strong>must<\/strong> appoint a <strong>fiscal representative<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">A fiscal representative <strong>acts on behalf<\/strong> of foreign companies for <strong>tax matters<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Registration for <strong>VAT<\/strong> is mandatory for foreign companies over <strong>CHF 100,000 annual turnover<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Fiscal representatives handle <strong>VAT<\/strong> assessment, registration,<strong> compliance<\/strong>, <strong>representation <\/strong>and <strong>advice<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">As of 2026,<strong> <\/strong>the<strong> standard VAT rate<\/strong> in Switzerland is <strong>8.1%<\/strong>, with <strong>reduced rates<\/strong> of <strong>2.6%<\/strong> and <strong>3.8%<\/strong><\/span><\/li><\/ul><\/div><div class=\"blog-content-list\"><h2 class=\"section-title\">Content<\/h2><ul class=\"content-lists\"><li class=\"content-list\">VAT obligation and fiscal representation for foreign companies in Switzerland<\/li><li class=\"content-list\">Highlights &#038; content<\/li><li class=\"content-list\">What is a fiscal representative?<\/li><li class=\"content-list\">When do foreign companies need to register for VAT in Switzerland?<\/li><li class=\"content-list\">What are the functions of a fiscal representative?<\/li><li class=\"content-list\">How much does fiscal representation in Switzerland cost?<\/li><li class=\"content-list\">What are the current Swiss VAT rates?<\/li><li class=\"content-list\">VAT registration with a fiscal representative<\/li><li class=\"content-list\">VAT statement<\/li><li class=\"content-list\">What changed in 2025 for fiscal representation requirements?<\/li><li class=\"content-list\">Benefits of fiscal representation with Nexova<\/li><li class=\"content-list\">FAQ<\/li><li class=\"content-list\">Trusted by over 150 companies<\/li><\/ul><div class=\"more-button\"><span class=\"qicon q-arrow-down\"><\/span><\/div><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">What is a fiscal representative?<\/h2>\n<figure class=\"wp-block-image size-large top resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/06\/shutterstock_1766291156-1900x1211.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/06\/shutterstock_1766291156-1900x1211.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-6860\"\/><\/picture><\/figure>\n\n\n\n<p><strong>A fiscal representative (aka \u201ctax representative\u201d) is an authorized natural or legal person appointed by a foreign company to fulfil tax-related obligations on their behalf in a specific country.<\/strong> In Switzerland, a fiscal representative acts as an intermediary between the foreign company and the Swiss tax authorities or the Federal Customs Administration, ensuring compliance with the country&#8217;s tax laws and regulations. Among other duties, the fiscal representative assumes all VAT-related obligations with the Swiss Federal Tax Authority on behalf of the foreign company.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">When do foreign companies need to register for VAT in Switzerland?<\/h2>\n<figure class=\"wp-block-image size-full resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/04\/annual-finance-regulation.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/04\/annual-finance-regulation.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-4019\"\/><\/picture><\/figure>\n\n\n\n<p><strong>Foreign companies must register for Swiss VAT once they provide taxable supplies in Switzerland and their worldwide annual turnover exceeds CHF 100,000.<\/strong> VAT registration is required regardless of whether the company has a physical presence in Switzerland; only the nature of the business activities matters.<\/p>\n\n\n\n<p><strong>Prior to 2018, foreign companies with a turnover of less than CHF 100,000 in Switzerland were not required to register for Swiss VAT<\/strong> themselves and could therefore conduct their business without a fiscal representative in Switzerland or a Swiss VAT number. <\/p>\n\n\n\n<p>However, since the reform of Swiss VAT law, all foreign companies that provide taxable services in Switzerland and have a <strong>worldwide turnover<\/strong> of more than CHF 100,000 per year are subject to VAT in Switzerland. <strong>Only foreign companies whose worldwide annual turnover is less than CHF 100,000 are exempt from VAT.<\/strong><br><br>Taxable supplies include, but are not limited to, the following activities:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Operating a warehouse in Switzerland<\/li>\n\n\n\n<li>Provision of services under a contract for work and services<\/li>\n\n\n\n<li>Carrying out work on objects such as assembly, installation or maintenance of objects<\/li>\n\n\n\n<li>Digital services, e.g. electronic provision of software or music<\/li>\n\n\n\n<li>Other physical activities in Switzerland<\/li>\n\n\n\n<li><a href=\"https:\/\/www.nexova.ch\/en\/accounting\/value-added-tax-revision-switzerland\/\">Eligible mail-order sales in Switzerland<\/a><\/li>\n<\/ul>\n\n\n\n<p>Among others, companies domiciled abroad that provide services in Switzerland that are exclusively subject to purchase tax, <strong>such as consultancy services or services in the field of advertising, are exempt from taxation. <\/strong>Also exempt from tax are foreign companies that exclusively supply electricity and natural gas in pipelines to taxable persons in Switzerland. Such electricity and gas suppliers do not have to register as taxable persons in Switzerland.<\/p>\n\n\n\n<p><strong>Switzerland does not allow non-resident companies to directly register for VAT.<\/strong> Therefore, foreign businesses who have neither a place of residence nor a place of business in Switzerland need to appoint a <a href=\"https:\/\/www.nexova.ch\/en\/fiscal-representation\/\">fiscal representative<\/a> to fulfil their Swiss VAT obligations.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">What are the functions of a fiscal representative?<\/h2>\n<figure class=\"wp-block-image size-large resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/05\/shutterstock_142786429-1900x1267.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/05\/shutterstock_142786429-1900x1267.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-6188\"\/><\/picture><\/figure>\n\n\n\n<p><strong>The fiscal representative serves as the official point of contact between your company and the Swiss Federal Tax Administration.<\/strong> Their core responsibilities include managing VAT registration, ensuring timely filings, and maintaining compliance with all Swiss VAT regulations on your behalf.<\/p>\n\n\n\n<p><strong>A fiscal representative in Switzerland carries out several crucial functions on behalf of the foreign company.<\/strong> These include:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Assessment of VAT liability in Switzerland:<\/strong> The first function of a fiscal representative is to determine whether the foreign company is liable for VAT in Switzerland based on their business activities and annual turnover.<\/li>\n\n\n\n<li><strong><strong>VAT registration:<\/strong> <\/strong>If it is deemed that the company is liable for Swiss VAT, the fiscal representative assists the foreign company in registering for VAT with the Swiss Federal Tax Administration (FTA). They handle the application process, ensuring that all necessary documentation is submitted correctly.<\/li>\n\n\n\n<li><strong>Tax compliance and filing of the VAT return:<\/strong> The representative ensures that the foreign company remains compliant with Swiss VAT regulations. This includes preparation and submission of quarterly VAT returns on a timely basis, maintaining important records, and communicating with the Swiss tax authorities on applicable tax-related matters. The representative can also help to make a subsequent declaration without penalty if the mandatory VAT liability in Switzerland already existed at an earlier point in time.<\/li>\n\n\n\n<li><strong>Representation:<\/strong> The fiscal representative acts as the official representative of the foreign company in all VAT-related matters. They communicate with the tax authorities, respond to inquiries, and handle any disputes or audits on behalf of the company.<\/li>\n\n\n\n<li><strong>Ongoing advice:<\/strong> the representative is there to provide the company with ongoing advice on all its tax-related matters in Switzerland based on an analysis of the company\u2019s individual situation and needs.<\/li>\n<\/ol>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">How much does fiscal representation in Switzerland cost?<\/h2>\n<figure class=\"wp-block-image size-large resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/06\/shutterstock_2275712285-1900x1267.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/06\/shutterstock_2275712285-1900x1267.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-6888\"\/><\/picture><\/figure>\n\n\n\n<p><strong>The cost of fiscal representation in Switzerland can vary depending on various factors<\/strong>, including the complexity of the company&#8217;s operations, the volume of transactions, and the services provided by the chosen representative.<\/p>\n\n\n\n<p><strong>At Nexova AG, we charge a competitive rate for our <a href=\"https:\/\/www.nexova.ch\/en\/fiscal-representation\/\"><strong>fiscal representation services<\/strong><\/a>; <\/strong>which includes a one-time registration fee of CHF 500 and an annual fee of CHF 1500. Foreign companies looking for fiscal representation in Switzerland need to consider the costs involved, and at the same time ensure that they choose a reputable fiscal representative with a proven track record.<\/p>\n\n\n\n<p>With Nexova, you get a dedicated Swiss-based team that handles everything from initial registration to ongoing compliance at a transparent, fixed rate.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">What are the current Swiss VAT rates?<\/h2>\n<figure class=\"wp-block-image size-large resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2022\/06\/shutterstock_1397678069-1900x1267.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2022\/06\/shutterstock_1397678069-1900x1267.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-1112\"\/><\/picture><\/figure>\n\n\n\n<p><strong>Switzerland applies three VAT rates as of 2026<\/strong>: the <strong>standard rate of 8.1%<\/strong> (applicable to most goods and services), the <strong>reduced rate of 2.6%<\/strong> (for essentials like food, books, and medicines), and the <strong>accommodation rate of 3.8%<\/strong> (for hotel stays and similar services). Some goods and services are completely exempt from VAT. Foreign companies need to understand which rates and exemptions apply to their specific industry and activities.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.nexova.ch\/en\/accounting\/value-added-tax-in-switzerland\/\" data-type=\"post\" data-id=\"6553\">Read more here for in-depth information on what foreign companies need to consider with respect to their VAT liability in Switzerland.<\/a><\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">VAT registration with a fiscal representative<\/h2>\n<figure class=\"wp-block-image size-large resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/03\/landing-payslip-1024x412.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/03\/landing-payslip-1024x412.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-3504\"\/><\/picture><\/figure>\n\n\n\n<p><strong>As mentioned, foreign companies who are liable for VAT in Switzerland must register through their appointed fiscal representative.<\/strong> The representative will handle the registration process, ensuring that all required information is submitted accurately and on time.<\/p>\n\n\n\n<p><strong>During the VAT registration process, the fiscal representative provides the necessary details about the foreign company<\/strong>, such as its legal form, business activities, turnover, and contact information. This information is mandatory for the Swiss tax authorities to assess the company&#8217;s VAT liability and monitor compliance.<\/p>\n\n\n\n<p>As of 2025, all VAT registrations must be completed electronically through the <a href=\"https:\/\/eportal.admin.ch\/\" target=\"_blank\" rel=\"noopener\">FTA&#8217;s ePortal<\/a>. Paper-based registration is no longer accepted. The registration process takes approximately four weeks from submission of a complete application.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">VAT statement<\/h2>\n<figure class=\"wp-block-image size-full resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/03\/accounting-importance.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/03\/accounting-importance.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-3791\"\/><\/picture><\/figure>\n\n\n\n<p><strong>Once the foreign company is registered for VAT in Switzerland, they are required to submit regular VAT statements to the tax authorities<\/strong>. The VAT statement contains detailed information about the company&#8217;s taxable supplies, VAT-liable transactions, and input tax credits. It also provides a comprehensive overview of the company&#8217;s VAT activities on a quarterly basis.<\/p>\n\n\n\n<p>The fiscal representative plays a major role in ensuring that the company\u2019s VAT statement is accurate, complete, and compliant with Swiss tax regulations. They work closely with the company to ensure that the VAT statement is submitted timeously and correctly.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.nexova.ch\/en\/tax-and-legal\/value-added-tax-act-switzerland\/\">From 1 January 2025<\/a>, SMEs with annual turnover below CHF 5,005,000 may request annual VAT filing instead of quarterly submissions, subject to FTA approval and a clean compliance history. This option is available under both the effective method and the<a href=\"https:\/\/www.nexova.ch\/en\/tax-and-legal\/net-tax-rate-method\/\"> net tax rate method<\/a>.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">What changed in 2025 for fiscal representation requirements?<\/h2>\n<figure class=\"wp-block-image alignwide size-large\"><img decoding=\"async\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/need-of-fiscal-representative-1900x764.jpg\" alt=\"\" class=\"wp-image-18285\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nexova.ch\/en\/tax-and-legal\/value-added-tax-act-switzerland\/\">The 2025 partial revision of the Swiss VAT Act <\/a>introduced the possibility for certain foreign businesses to register for VAT without appointing a fiscal representative. However, this exemption is primarily available to online platform operators that can demonstrate compliance with FTA conditions. Most foreign businesses still require a Swiss-domiciled fiscal representative.<\/p>\n\n\n\n<p><strong>Key 2025 changes affecting foreign companies include:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Platform taxation (deemed supplier model): <\/strong>Online marketplaces selling goods to Swiss customers now bear VAT collection responsibility, shifting the obligation from individual sellers to the platform. This means that even if you as an individual seller are below the CHF 100,000 threshold for small consignments, VAT will still be collected on your sales if they are made through a qualifying platform.<\/li>\n\n\n\n<li><strong>Annual filing option:<\/strong> Eligible SMEs can now file VAT returns annually instead of quarterly.<\/li>\n\n\n\n<li><strong>Electronic portal requirement:<\/strong> All VAT registrations and filings must be completed through the FTA&#8217;s ePortal.<\/li>\n\n\n\n<li><strong>New VAT exemptions: <\/strong>Travel agency services, care coordination, and certain healthcare services are newly exempt from Swiss VAT.<\/li>\n<\/ul>\n\n\n\n<p>According to<a href=\"https:\/\/taxsummaries.pwc.com\/switzerland\/corporate\/other-taxes\" target=\"_blank\" rel=\"noopener\"> PWC Switzerland<\/a>, the FTA may waive the fiscal representative requirement if procedural compliance is ensured through other means, though this option is currently limited primarily to qualifying online platforms.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n    <section class=\"wp-block-qweb-blog-conclusion blog-section conclusion\">\n        <div class=\"blog-section-wrap\">\n                            <h2 class=\"blog-section-title\">Benefits of fiscal representation with Nexova<\/h2>\n            \n                            <figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1080\" height=\"632\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/02\/Team_Patch_R2.jpg-1900x1112.jpg\" class=\"nexova-team-img nexova-rose\" alt=\"Team_Patch_R2.jpg\" loading=\"lazy\" \/><\/figure>\n            \n            <div class=\"blog-section-content\">\n\n<p><strong>Choosing Nexova as your trusted fiscal representative in Switzerland for VAT provides the following key benefits:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reclamation of your input tax liability,<\/li>\n\n\n\n<li>Elimination of risks for the dealer and end customer,<\/li>\n\n\n\n<li>Optimization of your tax liability,<\/li>\n\n\n\n<li>Comprehensive services tailored to your needs,<\/li>\n\n\n\n<li>Attractive rates for our services.<\/li>\n<\/ul>\n\n\n\n<p><strong>Nexova has extensive experience and knowledge in dealing with Swiss VAT for foreign companies.<\/strong> We remain up to date with the latest legal requirements and ensure that you are always compliant. We also provide individualised advice to help you optimise your tax situation, improve your efficiency, and reduce costs.<\/p>\n\n\n\n<p>Nexova Treuhand is happy to represent and advise you in all tax matters in Switzerland. Whether you&#8217;re a foreign company newly entering the Swiss market or already selling to Swiss customers and looking to get compliant, our team provides comprehensive support from VAT registration through ongoing compliance. <strong>Contact us today and find out how we can help you!<\/strong><\/p>\n\n<\/div>\n        <\/div>\n    <\/section>\n    \n\n\n<section class=\"wp-block-qweb-blog-faq blog-section faq\"><div class=\"blog-section-wrap\"><h2 class=\"section-title\">FAQ<\/h2><p class=\"tx-large-size\">Answers at a click<\/p><div class=\"blog-faq\"><div class=\"faq-block active\"><div class=\"faq-title\"><h3>What is the VAT registration threshold for foreign companies in Switzerland?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"display:block\">Foreign companies must register for Swiss VAT once their worldwide annual turnover exceeds CHF 100,000 and they provide taxable supplies in Switzerland. This threshold applies to global revenue, not just Swiss sales. Registration must be completed within 30 days of becoming liable.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Do all foreign companies need a fiscal representative in Switzerland?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Generally, yes. Foreign companies without a domicile, registered office, or permanent establishment in Switzerland must appoint a Swiss-domiciled fiscal representative to handle their VAT obligations. However, since 2025, certain online platforms may qualify for an exemption if they can demonstrate compliance with FTA conditions.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>How often must foreign companies file VAT returns in Switzerland?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">VAT returns are typically filed quarterly, with submissions due within 60 days after the end of each quarter. From 2025, eligible SMEs with annual turnover below CHF 5,005,000 may request annual filing, subject to FTA approval and a clean compliance history.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What documents are required for VAT registration in Switzerland?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Required documents typically include: an extract from the commercial register, a copy of passport or identity card, power of attorney for the fiscal representative, proof of taxable activity in Switzerland (contracts, invoices), and information about the company&#8217;s activities. Documents not in German, French, or Italian must be translated.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What happens if a foreign company fails to register for Swiss VAT?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Failure to register or remit VAT can result in significant penalties, back taxes, and interest charges (currently 4% p.a. on late payments as of 2026). Non-compliant imports may be held at customs, and company directors could face penalties or criminal action for tax evasion.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>I sell low-value goods to Swiss customers; do I need to register for VAT?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Possibly. Small consignments (goods where the import VAT is below CHF 5) are normally exempt from Swiss import VAT. However, since 1 January 2019, if the total value of such deliveries to Swiss customers exceeds CHF 100,000 in a calendar year, you are required to register for Swiss VAT, regardless of your worldwide turnover. Note that this threshold is calculated on your Swiss deliveries only, not your global revenue. Once registered, VAT applies to all your Swiss sales. See our<a href=\"https:\/\/www.nexova.ch\/en\/accounting\/value-added-tax-revision-switzerland\/\"> guide to the Swiss VAT revision<\/a> for more detail.<\/p><\/div><\/div><\/div><\/section>\n\n\n<section class=\"wp-block-qweb-company-review blog-section company-review\">\n\t<div class=\"blog-section-wrap\">\n\t\t<h2 class=\"section-title\">Trusted by over 250 companies<\/h2>\n\t\t<p class=\"tx-large-size\">Discover the diversity of our customers<\/p>\n\t\t<div class=\"q_company_reviews\">\n\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#eeedf7\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#7864c8\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/sphero-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/05\/1633271859535.jpeg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tJan Lichtenberg\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, InSphero AG\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p class=\"p1\">As an internationally active biotechnology company that stands for innovation and the highest quality, we work exclusively with partners who meet our high standards. Nexova consistently impresses us with exceptional service quality, robust processes, and an impressive pace. The professional, solution-oriented, and efficient collaboration allows us to fully focus on our core business. Additionally, we would like to highlight the remarkable cost savings of 35% compared to in-house accounting. We particularly appreciate how Nexova quickly understands, develops, and promptly implements complex requirements \u2013 both within Switzerland and at our international subsidiaries. We can wholeheartedly recommend the Nexova team.<\/p>\n<p><!-- notionvc: 62707868-d044-42ae-b6dc-4e1f3e0d388f --><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#edf8f5\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#6ac5ad\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/learning-lab.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/Pascal-Willoughby-Petit.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tPascal Willoughby-Petit\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, TheLearning LAB GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>Nexova AG offers highly professional accounting services that have significantly enhanced our financial management at Learning Lab. Their team is precise and reactive, always delivering accurate and timely reports while promptly addressing our queries. With Nexova AG\u2019s support, we manage our clients\u2019 accounts and finances more efficiently. We highly recommend Nexova AG for their exceptional accounting services.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#fdf4da\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#fbaf5d\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/le-cafe.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/Marco-Burger.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tMarco Burger\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, Le Caf\u00e9 Bar GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>For us as a new catering company, it is essential that our trustee understands our specific needs and responds flexibly to our requirements. In Nexova AG, we have found the ideal partner who supports us competently in all fiduciary matters and actively promotes our growth.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#EEEDF7\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#7864c8\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/02\/buckmann.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/02\/jorg-buckmann.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tJ\u00f6rg Buckmann\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tManaging Director, BUCKMANN GEWINNT+\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>Uncomplicated or serious? Or is it and? A young, clever team is at work here, offering excellent services, highly uncomplicated and competent. Instead of a prestigious reception, expensive offices and chocolates, there are fast services and competent services. For me as a one-man company, this is exactly what I need.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#FFF1F1\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#FF8E8D\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/arvy-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/florian-jauch.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tFlorian Jauch\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCo-Founder, Arvy AG\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>Arvy AG has found an exceptional partner in Nexova AG. Their very high level of expertise in FINMA-regulated industries ensures that our financial transactions are in safe and competent hands. What sets Nexova apart is their flat-rate pricing structure, which has helped us greatly with budgeting and financial planning. As a company committed to long-term success and integrity in investments, we are very satisfied with the services provided by Nexova AG.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#EBF7FC\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#57B9E3\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/brainie-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/patrick-rissi.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tPatrick Rissi\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCo-Founder, Brainiegroup GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>For us as an EdTech startup, it is very important that our trustee is as digital and agile as we are. With Nexova AG, we have found the perfect partner who can actively support us in our growth.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t<style>\n\t\tsection.blog-section.company-review{\n\t\t\tpadding-left: 10%;\n\t\t\tpadding-right: 10%;\n\t\t}\n\t\t.blog-section.company-review .section-title{\n\t\t\tmargin-bottom: 0 !important;\n\t\t}\n\t\t.q_company_reviews{\n\t\t\tposition: relative;\n\t\t\tpadding: 0 30px;\n\t\t\tmargin-top: 4em;\n\t\t}\n\t\t.q_company_reviews .slick-list{\n\t\t\toverflow: hidden;\n\t\t}\n\t\t.q_company_reviews .slick-track{\n\t\t\tdisplay: flex;\n\t\t\tgrid-gap: 17px;\n\t\t}\n\t\t.q_company_reviews .slick-arrow{\n\t\t\tposition: absolute;\n\t\t\ttop: calc(50% - 50px);\n\t\t\ttransform: translateY(-50%);\n\t\t\tfont-size: 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Then you should consider enlisting the services of a Swiss fiscal representative. But what is a fiscal representative and why do you need one? 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