1.2 VAT registration for foreign taxable persons

The same threshold (i.e. CHF 100’000.-) applies to non-resident taxable persons.

However, a taxable person resident abroad is not obliged to register for VAT purposes in Switzerland, in case it performs exclusively supplies that are subject to the reverse charge mechanism (Art. 10 para. 2 lit. b in conjunction with Art. 45 - 49 VAT Law).

The mentioned threshold does not apply in case the non-resident taxable person renders telecommunication services or electronic services to non-taxable persons (e.g. private person).

In order to get a Swiss VAT number, an online-questionnaire has to be completed. Moreover, a proxy duly signed by the taxable person and a declaration of acceptance duly signed by the fiscal representative have to be submitted to the FTA. Additionally, non-resident taxable persons have to furnish a bank guarantee in favour of the FTA issued by a bank established in Switzerland. Alternatively, the amount of security can be remitted to the account of the FTA. In particular cases, the FTA may ask for additional information (e.g. articles of association, an excerpt from the commercial register and a certificate of status of being a taxable person).

Generally, the FTA assigns the VAT number within two weeks after receipt of the required documents and the bank guarantee/security.

Regarding the need to appoint a fiscal representative, see also section 1.4.