Fiscal Representation
& VAT in Switzerland.

Selling goods or services into Switzerland without a local presence? You likely need a fiscal representative. We handle VAT registration, compliance, and reporting so you stay on the right side of Swiss tax law.

Swiss customs office — Fiscal Representation & VAT in Switzerland
Legal Framework

When Do You Need a Fiscal Representative?

Under Swiss VAT law (MWSTG), foreign companies that supply goods or certain services in Switzerland and generate more than CHF 100,000 in worldwide turnover must register for Swiss VAT. Since January 2018, this threshold applies to global revenue, not just Swiss revenue — meaning most international businesses selling into Switzerland are affected.

If your company has no domicile, registered office, or permanent establishment in Switzerland, the Federal Tax Administration (FTA) requires you to appoint a fiscal representative. This representative must be domiciled in Switzerland and serves as the liaison between your company and the FTA. They also provide a joint and several security deposit of up to CHF 250,000.

Common scenarios requiring fiscal representation include e-commerce businesses shipping to Swiss customers, foreign service providers with Swiss clients, and companies providing digital services to Swiss consumers.

Service Scope

Our Fiscal Representation Services

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VAT Registration

We register your company with the Swiss Federal Tax Administration, obtain your VAT number, and handle all onboarding documentation. Typical processing time is 2-4 weeks.

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Fiscal Representative Appointment

We act as your fiscal representative with the FTA, providing the required security deposit and serving as the official point of contact for all VAT matters.

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Quarterly VAT Returns

Preparation and submission of quarterly VAT returns using either the effective method or the net tax rate method, depending on your business type and preferences.

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IOSS & E-Commerce Compliance

For e-commerce businesses, we manage Import One-Stop Shop (IOSS) obligations, customs declarations, and the mail-order regulation that applies to goods shipped to Swiss consumers.

Overview

Swiss VAT Rates and Key Rules

Switzerland applies three VAT rates: the standard rate of 8.1%, a reduced rate of 2.6% (food, medicine, books, newspapers), and a special rate of 3.8% for accommodation services. These rates are lower than most EU countries, but the compliance requirements are strict.

VAT returns are filed quarterly by default, with payment due 60 days after the end of each quarter. Late filings result in default interest of 4% per year. The FTA can also estimate your VAT liability if returns are not submitted on time — these estimates tend to be unfavorable.

Switzerland is not part of the EU, which means EU VAT rules do not apply. Cross-border transactions require careful analysis of supply rules, import VAT, and potential reverse-charge mechanisms. Our team ensures every transaction is correctly classified.

Investment

Costs & Timeline.

Component Amount Notes
VAT RegistrationCHF 1,500 - 3,000One-time fee. Includes FTA application.
Annual Fiscal RepresentationCHF 3,000 - 8,000Depends on transaction volume.
Quarterly VAT ReturnsCHF 500 - 1,500 / quarterBased on number of transactions.
Security DepositUp to CHF 250,000Provided by us as your representative.
Registration Timeline2-4 weeksFrom document submission to VAT number.
Knowledge Base

Frequently Asked Questions.

What is the CHF 100,000 threshold for VAT registration? + −
Since 2018, the CHF 100,000 threshold refers to your company's worldwide turnover, not just Swiss revenue. If your global revenue exceeds CHF 100,000 and you make taxable supplies in Switzerland, you must register for Swiss VAT. Even a single sale to a Swiss customer can trigger the obligation if you are above the worldwide threshold.
How much does fiscal representation cost? + −
Annual fees for fiscal representation typically range from CHF 3,000 to CHF 8,000, plus a separate fee for quarterly VAT return preparation. Costs depend on your transaction volume and the required security deposit. We provide a detailed quote after understanding your business model and expected Swiss turnover. See our accounting & tax services for ongoing compliance support.
Can I avoid VAT registration by using a marketplace or fulfillment center? + −
Not necessarily. If you are the seller of record and the goods are delivered to Swiss customers, you are generally liable for VAT registration regardless of how fulfillment is handled. Some marketplace platforms collect and remit VAT on behalf of sellers, but this depends on the specific platform's setup. We can analyze your situation and advise on the correct approach.
How long does VAT registration take? + −
The FTA typically processes VAT registrations within 2-4 weeks from the date all required documents are submitted. We prepare and review everything before submission to avoid delays. Your VAT number can be backdated to the actual start of your taxable activities in Switzerland.
What happens if I should have registered but did not? + −
The FTA can retroactively register your company and assess VAT, default interest, and penalties for up to five years. It is always better to register proactively. If you suspect you may have missed the deadline, contact us — we can help regularize your situation and minimize exposure.
What is the security deposit for fiscal representation? + −
The Federal Tax Administration requires a security deposit of up to CHF 250,000, depending on your expected VAT liability. This deposit is held by the FTA as a guarantee. As your fiscal representative, we provide this security deposit on your behalf — you do not need to arrange it separately.
What is the difference between the effective method and the net tax rate method? + −
The effective method calculates VAT based on actual input and output tax — you charge VAT on sales and deduct VAT on purchases. The net tax rate method (Saldosteuersatzmethode) applies a flat rate to your gross revenue, simplifying compliance. It is available to businesses with annual turnover under CHF 5,005,000 and tax liability under CHF 103,000.
Do I need fiscal representation if I only provide digital services? + −
Yes. Since January 2024, foreign providers of electronic and telecommunications services to Swiss consumers must register for VAT if their worldwide turnover exceeds CHF 100,000. This includes SaaS, streaming, e-books, and online advertising services. A fiscal representative is required if you have no establishment in Switzerland.
Can I reclaim Swiss VAT on business expenses? + −
Yes. Once VAT-registered in Switzerland, you can reclaim input VAT on legitimate business expenses including imports, local purchases, and services received. Without VAT registration, you may be able to reclaim VAT through the refund procedure for foreign businesses, but this process is slower and more limited.
How does Swiss VAT interact with EU VAT? + −
Switzerland is not part of the EU, so EU VAT rules do not apply. Cross-border goods shipments are subject to Swiss import VAT at customs. Services follow specific place-of-supply rules under Swiss law. There is no VAT-free intra-community supply mechanism as exists within the EU. Read our Swiss VAT guide for more details.
What are the penalties for late VAT returns? + −
Late filings result in default interest of 4% per year on the outstanding amount. If returns are not submitted, the FTA can estimate your VAT liability — these estimates tend to be unfavorable and significantly higher than the actual amount. Repeated non-compliance can lead to fines and enforcement proceedings.
Why choose Rohrer Consulting for fiscal representation? + −
We are a lawyer-led firm with Big Four experience, not a generic tax agency. Alex Rohrer personally oversees every mandate. We provide the required FTA security deposit, handle all quarterly filings, and serve as your single point of contact for Swiss VAT compliance. Our clients include e-commerce businesses, SaaS companies, and international service providers.
Ecosystem

Related Services.

Accounting & Tax

Full accounting, bookkeeping, and corporate tax return services for Swiss companies.

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Virtual Office

Professional Swiss business address with mail handling and phone service.

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Registered Office

Premium Zurich business address at Seefeldstrasse 69, 8008.

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Your Expert

ALEX ROHRER.

Founder & Managing Partner of Rohrer Consulting. Corporate and tax lawyer with Big Four experience. Alex personally oversees every client engagement, providing direct expert counsel from initial consultation through to completion.

Background

Corporate & Tax Law, Big Four International Consulting

Location

Seefeldstrasse 69, 8008 Zurich

View Full Profile
AR
Founder

Need a Fiscal Representative in Switzerland?

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