Indirect Tax in Tax and Legal blog

25 years Swiss VAT – What a journey! Part 1: Evolution of e-services

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In 1995, Switzerland introduced its VAT system. Therefore Swiss VAT is turning 25 this year. However, the system as it stands today has undergone extensive renewals over the years. Deloitte Indirect Tax team values the achievement of the many amendments introduced and herewith starts with a series of blogs providing interesting facts around particular topics, which we hope you will enjoy reading.

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Posted on 29/05/2020 | 0 Comments

Switzerland’s response on liquidity management potential for VAT positions due to COVID-19

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The COVID-19 crisis has changed the world just significantly since the beginning of 2020. The Swiss government, as well as the VAT Authorities, have taken actions that aim to support liquidity management for businesses in these challenging times.

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Posted on 27/03/2020 | 0 Comments

COVID-19 – Indirect tax challenges and opportunities

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Indirect tax being everywhere, COVID-19 triggers VAT and customs challenges but also opportunities. In-house indirect tax teams must therefore stay tuned to help the business going through these turbulent times.

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Posted on 24/03/2020 | 0 Comments

Swiss VAT: Simplified reporting requirements for foreign businesses as of January 2020 confirmed!

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The Swiss Federal Tax Administration has published its practice on how foreign businesses are obliged to report their turnover – an English version of the respective VAT–Info Brochure is now available as well.

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Posted on 11/12/2019 | 0 Comments

EU VAT Quick Fixes – Less than 1 month to go! Are you ready?

EU VAT Quick Fixes – Less than 1 month to go!  Are you ready?

The EU VAT Quick Fixes coming into force on 1 January 2020, it is still time for businesses to assess their situation and review their processes in place for EU B2B intra-Community supplies

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Posted on 4/12/2019 | 0 Comments

Swiss & International VAT update 2019 - breakfast events in Zurich or Geneva

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The breakfast events "Swiss & International VAT update 2019" took place on Tuesday, 12 November 2019, in Zurich and Wednesday, 13 November 2019 in Geneva.

The VAT landscape and requirements for VAT professionals are constantly changing resulting in unknowns and uncertainties. Getting VAT wrong can greatly impact your organisation, in terms of additional costs, stiff penalties imposed by the authorities or missed opportunities to simplify.

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Posted on 14/10/2019 | 0 Comments

Global Trade Events in October 2019


Our Global Trade Events - digitising customs documents and preference management were hosted on Thursday, 10 October 2019, Geneva and Tuesday, 29 October 2019, Zurich.

About the event:

Do you struggle to keep track of your customs documents such as proof of delivery or certificates of origin?

Many of you know the situation. Whenever there is an audit or the need to collect proof of delivery for a specific shipment or even worse, all shipments within a certain period, a cumbersome searching process begins. The complexity of product flows increases every day and the ability to manage the paperwork can not be neglected anymore.

Considering this, we designed Blockchain and SAP GTS based solutions to help you address and manage global trade-related documentary requirements. In a quick and streamlined way, you will have access to the respective documents, no matter how complex your sourcing, production or export processes are.

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Posted on 12/09/2019 | 0 Comments

VAT: e-filing becomes mandatory

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Swiss VAT payers need to get prepared

In July 2018 the Swiss Federal Tax Administration (“SFTA”) informed VAT payers that the electronic VAT return will become the new standard and that Swiss VAT registered businesses will no longer have the possibility to file VAT returns on paper. The SFTA has not yet published any information with regards to when electronic filing will become mandatory. In a VAT specialist convention, however, they recently indicated that the 4th quarter 2019 VAT return should be the last return being accepted in paper format.

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Posted on 25/04/2019 | 0 Comments

What must EU branches consider when determining their VAT recovery calculation?

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As per Morgan Stanley CJEU judgment (C-165/17, 24 January 2019), EU branches incurring VAT on expenses used wholly or partly for EU head office supplies, must consider the activity of the head office to determine their VAT recovery calculation.

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Posted on 31/01/2019 | 0 Comments

Non-resident businesses will not be liable for corporate radio and television fees

Non-resident businesses will not be liable for corporate radio and television fees

Beginning on 1 January 2019, the corporate fee for radio and television will be device-independent and based on the worldwide turnover businesses declare in their Swiss VAT returns.

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Posted on 6/09/2018 | 0 Comments