Remote services
Software, consulting delivered from abroad, design, marketing and similar services sold to Swiss business clients generally require no authorisation. For VAT, many of these services fall under the acquisition tax paid by the Swiss client, which does not by itself oblige the foreign provider to register. Sales to Swiss consumers follow different rules.
Services on Swiss soil
As soon as your staff work in Switzerland, the notification procedure applies for EU/EFTA companies (90 days a year, eight days ahead) and the permit procedure for others. Swiss minimum working and pay conditions apply. In construction, hospitality, cleaning, security and a few other sectors, the notification is due from the first day and collective agreements add obligations.
Regulated activities
Some services require a licence or recognition of qualifications in Switzerland: health professions, certain financial services, private security, some construction trades in some cantons, and others. The regulated status is checked first in the assessment, because it can decide whether the project is feasible at all.
When VAT registration is required
A foreign provider that makes supplies in Switzerland, other than services under the acquisition tax, becomes liable from CHF 100,000 of worldwide turnover and registers through a fiscal representative domiciled in Switzerland. Work on goods, installations and on-site services are supplies in Switzerland.
- Remote B2B services: usually open, acquisition tax on the client
- Staff on site: notification or permit
- Regulated sectors: licence or recognition first
- Supplies in Switzerland: VAT from CHF 100,000 worldwide
Authorities decide; we prepare and carry the file. No timeline or outcome is guaranteed.