VAT

Ineffective VAT management can represent a major cost risk and compliance burden for business. If done correctly it offers very significant opportunities for cash-flow and bottom-line savings. VAT raises many complex and challenging issues for both commercial and non-commercial enterprises. For example, non-recovery of VAT is a significant cost to many businesses.

Abolition of industrial tariffs

In Switzerland, industrial products include all goods except agricultural products (including processed agricultural products and animal feed) and fishery products. The abolition of customs duties on imports of industrial products therefore affects all goods in chapters 25 to 97 of the customs tariff, with the exception of some goods in chapters 35 and 38, which are considered agricultural products.

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Acquisition tax: VAT pitfalls to avoid

Acquisition tax is certainly not a new subject. In practice, however, it is very often the case that this tax is misunderstood by both VAT taxpayers and non-taxpayers.

Real estate and VAT: possible tax savings?

VAT is not always a final charge, especially in the real estate sector. Investing in real estate always involves large amounts, whether it is at the design stage, during construction, during renovations or in the day-to-day maintenance of real estate. It might be interesting to look at a taxation that is often forgotten in real estate matters, namely VAT. Indeed, part of the VAT paid can be reclaimed...

Increase in VAT rates on 1 January 2024

Following the votation on 25 September 2022, the Swiss people have accepted an increase in VAT rates. It is planned to come into force on 1 January 2024.

European VAT rules and e-commerce

European VAT changes have been implemented for online sales (e-commerce). These changes have implications for Swiss businesses selling into the EU.

SOS VAT

Do you have a basic question about VAT?

Mazars can help you understand domestic and foreign VAT legislation and thus find your optimum business conditions. We help you avoid the risks and seize the opportunities. Our first goal is to create added value for you !

Blending specialist VAT expertise and commercial skills, Mazars delivers practical solutions, adapted to individual needs. We support our local and international clients across all economic sectors, such as: commercial/ SME, state and public bodies, financial services, international business, real estate and not-for-profit organisations.

Our services include:

Application for the Swiss VAT registration (Swiss or foreign company)
Tax representation (fiscal representative) for foreign company not established in Switzerland
Managing VAT : We examine the challenges that taxpayers face around the world in recovering foreign VAT/GST, managing domestic VAT/GST credits and obtaining customs and excise duty rebates
VAT review : We analyse your business context and identify where potential problems exist. This audit will also determine any operational risks, and our VAT review will ensure you are well prepared for any possible audit by the authorities
Assistance with preparation of the document in connection to the VAT audit by the Swiss authorities
Representation before authorities : request of ruling, discussion with the SFTA, support during the VAT audits
VAT consulting about various topics and agreement
VAT compliance : carry out the VAT returns, VAT reconciliation turnover and VAT input
Specific VAT services in connection with the real estate : we analyse each building and offer optimal optimisation and avoid the risks
Crossborder workflows , optimization for both logistics and cash-flow ;
Custom duties and VAT : We analyse and reorganise the flows in order to maximise efficiency

Want to know more?

Vanessa Cilio Senior Manager Lausanne

Detailed profile

Brexit Radar: discover what’s ahead

After years of negotiations the UK has officially left the European Union. Since 1 January 2021, relations between Switzerland and the United Kingdom have been subject to new agreements. For many companies, it remains difficult to fully understand the varied impacts of Brexit – whether doing business directly or indirectly with the UK.

VAT liability for foreign companies in Switzerland

To find out more about how our VAT team can help you, download the brochure below.

Customs duties & VAT and Brexit

Since 1 January 2021, relations between Switzerland and the United Kingdom have been subject to new agreements. Thus, changes have a direct impact on the supply chain, customs and VAT. Particular caution is therefore required during this implementation phase as additional operational costs or new obligations may arise.