VAT Consulting AG

Theaterstrasse 18

CH-4051 Basel
Phone: +41 (0) 61 225 90 50
Fax: +41 (0) 61 225 90 51

3 Installation supplies

As per the very broad definition of a supply of goods according to Art. 3 lit. d VAT Law, any supply of goods with installation or assembly performed in Switzerland is treated as a local supply. If these supplies exceed the threshold of CHF 100’000.-, the supplier is obliged to register for VAT in Switzerland (see also sections 1.1 and 1.2). It has to be stressed, that this only applies if the goods for the assembly or installation have been previously imported into Switzerland. If the supplier does not import the goods for assembly into Switzerland but buys them from a Swiss supplier, there is no obligation for the supplier to register for VAT. The VAT liability shifts to the customer and a local reverse charge procedure has to be applied. If the customer is not a taxable person, the VAT liability is only shifted to him if the supplies received from the foreign supplier exceed CHF 10’000.- in a calendar year and the customer has been informed in writing in advance by the competent authority (FTA) about the liability for the reverse charge procedure.

 

Copyright: VAT Consulting AG

 

Vorherige Seite     Nächste Seite