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.
VAT Consulting AG
Klosterberg 11
CH-4051 Basel
Telefon: +41 (0) 61 225 90 50
Telefax: +41 (0) 61 225 90 51