Acton Treuhand has Executive Masters of VAT and Masters of Advanced Studies in VAT on its staff. Our qualified experts offer a full range of services and advice on all aspects of value-added tax.

Our services:

- Clarification of VAT matters
- Mandate as a fiscal representative for international companies
- VAT-registration at Swiss federal tax administration
- Preparation of quarterly VAT returns
- Preparation of application for the remuneration of VAT for foreign companies

We provide VAT checks and support before and during official VAT audits. Where required, we act as tax representative of foreign-based companies that are liable to Swiss VAT.

VAT obligation for international companies

As of 1 January 2018, foreign companies with a worldwide taxable annual turnover of - converted - CHF 100,000 or more will be subject to Swiss VAT for their turnover achieved in Switzerland. A tax representative in Switzerland is then required to get the necessary registration at the federal tax administration.

As of 1 January 2019, foreign online retailers will be subject to Swiss VAT, if the sales of small shipments (import tax less than CHF 5) exceed CHF 100 000 per year.

Calculation of the sales limit

In order to determine the turnover limit, the following sales are relevant:

- Taxable domestic supplies and services in Switzerland
- Domestic supplies and services exempt of Swiss VAT
- Import of goods if the service provider has an approved declaration of conformity                           (form No 1236) at the time of import.                        

Security deposits

If a taxable person without residence or domicile in Switzerland is not registered at the commercial register, they have to provide a security deposit at the time of registration.This is generally done in cash or by bank guarantee of a leading Swiss bank.

The safety depot should amount to 3 % of the expected taxable domestic turnover.

VAT refund procedure

Foreign companies which are not subject to Swiss VAT and do not provide services in Switzerland, can reclaim the VAT, if the relevant conditions are fulfilled. For this purpose, the company has to provide a Swiss tax representative. The application for refund must be submitted within 6 months after the end of the calendar year in which the taxed service has been provided to the applicant.


Acton Treuhand AG
Gotthardstrasse 28
P.O. Box 7163
CH-6302 Zug
Tel +41 41 726 52 52
Fax +41 41 726 52 80