Value Added Tax

The value added tax (VAT) has existed in Switzerland only since 1995. However, we have already reached the third completely revised VAT legislation, each with thousands of pages of implementing regulations. The VAT is not only formally a very complex matter, but also interferes deeply with your financial processes, as it affects almost every transaction, every invoice received or issued, and thus a large part of your financial transactions. Thereby VAT has more and more turned into a separate discipline at the connection of accounting and taxation.


VAT Services

  • Filing of VAT declarations
  • Optimizing your tax situation by choosing the appropriate VAT regime and choices
  • Review and optimization of your financial processes with respect to VAT compliance
  • Annual VAT reconciliation and finalization filings
  • Support of VAT audits
  • Fiscal representation for foreign companies with VAT registration in Switzerland
  • Evaluation and analysis of complex VAT issues, for cross-border cases in cooperation with our foreign Morison KSi partners
  • Swiss VAT refund applications for foreign companies
Are your invoices VAT compliant?
VAT – do you have your acquisition tax under control?


VAT Fiscal Representation for Foreign Mail Order Companies


Starting from 01 Jan 2019, foreign mail order companies are in certain cases required to register for Swiss VAT. But even if you do not fall under this requirement yet, a voluntary registration can be an advantage: Without registration, the postal service will handle import clearance of your parcels and collect the accumulated duties and VAT, together with a hefty handling fee, in cash from the recipients. This makes orders from your company very unpredictable and, exspecially for small orders, very expensive for your clients. If you want to spare your customers from these hassles, you can register your company for Swiss VAT using a fiscal representative, import the goods in your own name as collective shipments, and then distribute the packages to your clients with customs fully cleared and Swiss VAT. This gives you a competitive advantage in the very attractive Swiss consumer market.


artax has a lot of expenrience in VAT representation, and we are proud to support some of Europe’s largest mail order companies. Our comprhensive service package provides you with all you need:

  • Swiss VAT registration
  • Obtaining the permit to import in your own name
  • Representation toward the Swiss tax and customs authorities (required by law)
  • Preparation of quarterly VAT filings in cooperation with your internal accounting
  • Setup and operation of your centralised customs clearing (ZAZ) account
  • Fully electronic handling and archiving of your customs import documents using the industry-leading software solution declareit Dutax by our Partner SISA

Shipping and customs clearance as well as returned merchandise processes (if required) will be provided by our selected logistics partners, or the shipping carrier of your choice.


Some reference clients in the area of VAT Fiscal Representation: