7.2 Reverse charge mechanism - supply of goods

As regards the supply of goods, the reverse charge mechanism applies in case:

• the supplier is established or resident abroad;
• the supplier is not registered for VAT purposes in Switzerland; and
• the supplies are not subject to import VAT.

With regard to the tax liability, the same rules apply as for the supply of services. However, if the customer is a non-taxable person in Switzerland (e.g. a natural person without economic activities), the competent authorities have to inform the non-taxable person, in advance, about the tax liability.

For more information as regards the supply of goods with installation, see also section 3.