Switzerland – Extended scope for VAT registration for non-established businesses

Switzerlands Federal Council have decided that a provision that enabled the reverse charge mechanism to be applied to ‘installation work’ and ‘work on goods’ by a non established business is to be waived from 1st January.

Non established businesses are required to register for Swiss VAT if their annual supply of goods exceed CHF 100,000 ,and as the term ‘supply of goods’ is broad in definition,  we would advise that you check your position carefully if this change impacts your operations.