Be VAT compliant
in Switzerland

PwC’s Smart VAT –
like online banking for VAT compliance
 

See if you are affected

Learn more about Smart VAT

 

 

The Swiss VAT law is changing. From 1 January 2018 onwards, any person or business with global turnover of CHF 100'000 or more may be liable to VAT starting from the first franc of turnover in Switzerland. This means that if you want to continue doing business in Switzerland, you need to register with the tax authority. 

If you are looking for a solution that allows you to continue doing business in Switzerland without breaking the bank, PwC's Smart VAT may be the right option for you. PwC's Smart VAT is an online platform that allows you to do the following:

  • Register for Swiss VAT and obtain a Swiss VAT number
  • Appoint PwC as your fiscal representative to deal with the tax authority. (Why do I need this?)
  • Register for filing the quarterly Swiss VAT returns by electronic means
  • Prepare quarterly VAT returns for electronic filing
  • Access letters and queries from the tax authority and provide your replies

 


Why use Smart VAT?

Save time

Registering on the Smart VAT platform only takes a couple of minutes. No long phone calls, no time-consuming clarifications.
Register and get started.

Save money

PwC's Smart VAT will help you be more effective and save you money. Signing up on the platform is free of charge. The only thing you pay is a small annual fee for us to serve as your fiscal representative. 

Be safe

Once VAT registered, you can continue doing business in Switzerland without interruption. We will help you be VAT compliant in Switzerland, with the smallest effort from your side.


Additional benefits of Smart VAT:

  • Smart VAT allows you to comply with the Swiss VAT rules without breaking the bank.
  • You can continue doing business in Switzerland.
  • Knowing you are fully compliant gives you peace of mind.
  • Smart VAT bridges the gap between business and tax authority.
  • With PwC as your fiscal representative you have a trusted partner representing you toward the tax authority.
  • Smart VAT is as easy as online banking.

 


Our service offerings

If you do not have a Swiss VAT number yet:

Register for VAT for CHF 490

  • This is how you get your Swiss VAT number.
  • You can provide all information for the VAT registration in the Smart VAT platform.
  • PwC will provide the Swiss Tax Authorities with your details.
  • You will receive all information from the Swiss Tax Authorities via Smart VAT.

Your options for appointing PwC as your fiscal representative if/once you are VAT registered:

Subscribe for 12 months of fiscal representative services for CHF 250 per quarter

  • PwC acts as your fiscal representative.
  • You get full access to Smart VAT and can file VAT returns.
  • Further assistance is available on request.

Subscribe for 18 months of fiscal representative services for CHF 210 per quarter

  • PwC acts as your fiscal representative.
  • You get full access to Smart VAT and can file VAT returns.
  • Further assistance is available on request.

On 1 January 2018 a VAT law change will come into effect in Switzerland. In a nutshell – if your global turnover exceeds CHF 100K you will have to register for Swiss VAT no matter how small your Swiss turnover.

Julia Sailer VAT Compliance Leader, PwC


Your VAT Registration with PwC
in four easy steps


The VAT registration in Switzerland requires a Swiss fiscal representative with a physical address. The Smart VAT platform simplifies this process for you. All necessary steps can be performed on this platform. This includes filing VAT returns. 

 

Find out if you need to register for
Swiss VAT

Find out here!

Still not sure if you need to register, or if Smart VAT is right for you? Please contact us on smartvat@ch.pwc.com.

Sign up to Smart VAT

Sign up to Smart VAT below to register for VAT and appoint PwC as your fiscal representative. This will only take a few minutes of your time. Because we are required to carry out regulatory checks you will receive your Smart VAT login after approximately three to five working days.

Register for Swiss VAT

Complete the questionnaire for VAT registration with PwC as your fiscal representative. You will receive your official Swiss VAT number and be able to invoice VAT. The VAT registration process will take approximately three weeks. 

Declare your Swiss sales and purchases

Every quarter, you can declare your Swiss sales and purchases using the online form provided by Smart VAT. Smart VAT will remind you to submit your VAT return. You have sixty days from the end of every calendar quarter to complete this task and pay any VAT due. A surplus of input VAT will be repaid to you sixty days after you have filed your VAT return. 

 

Register now

 


Registration

If you are interested in becoming a Smart VAT user, please register below. 

Before you start – did you review the registration process above?

PwC will carry out some checks which we are required to do by law. This will usually take about three to five working days. Once the checks have been completed, you will receive an invitation to log onto Smart VAT where you can read and agree to the terms of business, select your service package, and pay the corresponding fee. 

About your company

Ultimate owner

About you

As a foreign business, you need to appoint a fiscal representative in Switzerland. The fiscal representative is an individual or a legal entity representing you toward the tax authority, accepting mail on your behalf and forwarding documents from you to the tax authority. Your fiscal representative can also help you answer questions you may have about VAT in Switzerland. PwC represents a large number of businesses as fiscal representative and we would be very happy if we could support you, too.