vat-consulting.ch - Overview

A lot of European and national customs regulations are to be observed in the international movement of goods. According to the constant legal practice of the European Court of Justice, any domestic or foreign enterprise economically participating, bears the responsibility for complying with these rules. The smallest imprecision can lead to the loss of simplifications for customs procedures or to criminal procedures.

For internationally operating enterprises it is of great importance to take Swiss and international VAT and Customs Law into consideration when it comes to cross-border transactions. Only when taking into account all involved regulations, the flows of goods and services can be optimized and provided without subsequent tax or other charges.

The members of the staff of VAT Consulting AG are experts in Swiss and European VAT Law and Customs Law and have a profound knowledge and experience in all related questions. For complex and detailed questions concerning foreign countries, we cooperate with associated specialists in Value Added Tax and Customs Law via our international network.

It is essential to make sure from the very beginning that care and attention is paid to the value added tax, particularly with regard to the introduction of new products, the development of new markets or the building up of a new business field. Only that way it can be avoided that tax risks, which can become an existential threat in the extreme case, are being accumulated for years in the enterprise.

Due to our specialization in the field of VAT and duty law we dispose not only of theoretical know-how but also of practical experience of many years in order to advise you capably and solution oriented. We summarize the results of our clarifications (VAT relevant facts, legal appraisal and recommendation) in our opinion that is the basis for important decisions to be taken by the persons in charge of the enterprise. We are also pleased to give our opinion to a clarification already effected.

We allocate our know-how not only to the concerned enterprises but also to law, trust and tax advice firms that are confronted with questions regarding VAT. In the latter case we only contact the client directly with the agreement of the ordering party.

We support you in the accurate judgement of your daily business regarding value added tax, in the fiscal optimization and advise you actively on the international traffic of goods and services. For example (cross-border) series of transactions, financial services, reorganizations, structures on commission, consignment or agent basis are counted among; no matter if transactions between affiliated companies or independent third parties are concerned. We optimize your process of tax returns and offer you individual advice on customs duties all along the whole chain of adding value, tailored to your company's particular needs.

We are pleased to offer you our broad experience in the (clearing and) handling of issues regarding the import (as use of Incoterms, determination of the value of the goods for the purpose of the duty and the value added tax, the EU customs clearance, the generation of cash flow advantages on the import tax).

Due to our long lasting and profound experience, we know which fields are holding considerable VAT risks and which could lead to massive charging of taxes. We check your accountancy and establish a comprehensive analysis. In addition, we give you recommendations, what appropriate measures shall be taken to correct the past and prevent mistakes in the future.

By virtue of the internationalization of the corporate activities and the constant increase of the cross-border commerce of goods and services the regular and experienced handling with complex questions regarding the value added tax and the customs also becomes more and more important. The rules, always becoming more extensive, demand furthermore an increased awareness for the linked fiscal obligations.

We negotiate for you - also activating our international network of VAT and duty specialists - at every stage of proceedings with the domestic and foreign tax and customs authorities, we clarify the legitimacy of individual transactions, we obtain binding rulings for you from the authorities, we support you during actions of the federal tax administration or the foreign tax authorities (revisions, VAT special audit) and legal actions (see also appeal procedures up to the federal court)

Numerous national and international rules regulate the movement of goods. The domestic and foreign Customs administration examines if all the regulations are complied with. Customs audits can trigger costs to be borne by the company. We support you throughout the Custom audit – on site, if wished – and represent you in negotiations with the Customs Administration.

It occurs time and again within VAT inspections that the question whether a certain transaction is liable to VAT or an input tax deduction can be claimed is assessed differently by the tax administration responsible for the imposition of VAT and the company in question.

We have got many years of experience with handling of VAT revisions and tax justice proceedings that have resulted in several fundamental decisions in Swiss VAT legislation; i.e. judgments of courts (of appeal and courts of ultimate resort) have clarified juridical questions of basic interest regarding VAT for the first time or have resulted in an important, fundamental change in the interpretation of the applicable law and the administrative practice.

We are also pleased to evaluate the prospects of proceedings as well as the cost-benefit ratio for your company in a first step and to let you know our recommendations for further actions.

If you decide in favour of the appeal procedure we represent you on the further level of jurisdiction. Our experienced team of attorneys - specialised on VAT for many years - assures that your interests are represented in an optimal way and that the various formal difficulties are overcome and that the procedure does not find an abrupt end (see also Negotiations with domestic and foreign tax and customs authorities).

The available general learning opportunities enable the persons responsible for the taxable companies to remain up-to-date with the field of value added tax and thus to come up with the demanding requirements of the self-assessment. In addition, an in-house training of the staff would be recommended specifically adapted to the cases of the company and the sector. You name the cases to be dealt with demonstratively and in step with actual practice by our instructors with didactic experience for years during the in-house training!

The conception and elaboration of the VAT manuals ensures the VAT knowhow within your company as a concentrated and practical documentation - also in particular with the change of staff - and supports the persons in charge in their daily work (see also Elaboration of client-specific manuals for VAT and duty legislation).

Foreign enterprises doing business in Switzerland (for example building construction) are liable for taxation under specific preconditions. Where required, a tax representative should be appointed, who is responsible for the correct taxation of turnovers. 

As a specialised company we have a wealth of experience in the field of Value Added Tax. We guarantee an efficient execution of the customer's request and tailor-made solutions to the customer's needs. First we clarify, on the basis of future turnovers, if a registration is required or if by optimizing the operational proceedings the taxation in Switzerland can be avoided. In case of tax liability, VAT Consulting AG takes over the fiscal representation and related obligations including in particular the preparation and expert monitoring of the registration as well as filing of the VAT-returns and correspondence with the Federal Tax Administration.

Foreign enterprises having received services subject to taxation (for example erection of a booth, hotel accommodation, car rent) are eligible to refund the Swiss Value Added Tax under specific preconditions. For this purpose a tax representative domiciled in Switzerland should be appointed. 

VAT Consulting AG makes sure that the refund claims are submitted on the due date, the application forms are duely filled in and all the formalities are observed. Thus, delays of the Federal Tax Administration in handling with the application, can be avoided. In general we charge our fees on hours spent. However, for enterprises with high refund expenses or few invoices, it is possible to agree on a lump sum based on the amount to be refunded (contingency fee). 

VAT Consulting AG provides the same services to Swiss enterprises receiving taxable supplies and services abroad. Whenever required we cooperate with our international network of specialists in Value Added Tax from various countries throughout Europe.

Our experience reveals that VAT specific know-how is often concentrated on one or a few staff members in medium or large firms. Normally, the internal person responsible for VAT is only called in at a time when the course is already set and fiscal complications have occurred. 

It can be made sure with the elaboration of a VAT manual that represents the specific transactions and operational workflows of your firm that not only the person in charge of VAT but also the other departments (such as logistics, purchase and sale, accounting) are sensitized to VAT problems, can answer standard questions independently and take the necessary steps in case of need (e.g. registration in EU).

You cannot only avoid costly mistakes with the elaboration of a VAT manual but also multiple clarifications. Moreover, it makes sure that the VAT know-how also remains within your firm in case the person in charge of VAT resigns (see also In-house training of the staff).