VAT Consulting AG

Theaterstrasse 18

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

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.

 

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