Switzerland requires non-resident businesses with no fixed establishment in the country to appoint a local fiscal representative when registering for VAT. This applies to businesses established outside Switzerland, including those from the European Union (EU) and non-EU countries.
The fiscal representative acts as the liaison between the foreign company and the Swiss Federal Tax Administration (FTA), ensuring compliance with VAT obligations. Responsibilities include VAT registration, filing VAT returns, handling communications with the tax authorities, and maintaining proper records.
The requirement to appoint a fiscal representative may be waived in specific cases where the foreign business can demonstrate it is capable of managing its VAT compliance independently and receiving communications directly from the FTA. This exemption is limited and subject to approval by the Swiss tax authorities.
