VAT registration in the European Union in 2026: why, when, where, how

Understanding the territoriality rules of value added tax becomes essential as soon as a Swiss company – including a company based in Liechtenstein – carries out certain flows of goods or services in the European Union. This webinar in French, on 23 June 2026, explains in which cases registration for VAT becomes mandatory, and how to identify the country concerned.

When a Swiss company must register for VAT in the European Union

The starting point is simple: ”just because you are a Swiss company, it doesn’t mean you are not concerned by VAT rules”.  

Where an operation is taxable in the European Union, the obligations may be similar to those of a company established in a Member State.

A key element for companies outside the European Union: there is no threshold equivalent to the one known in Switzerland. The webinar reminds that, for a Swiss company carrying out taxable operations in the European Union, registration may be required “from the first euro of turnover”.  

Where and how to determine the country of registration

The central question is not only whether registration is necessary, but where: it all depends on the place of taxation of the transaction. In practice, the webinar reviews common situations:

• Goods: imports, stocks on the territory of the European Union, intra-Community deliveries, intra-Community acquisitions, stock transfers. One point that is particularly clear: as soon as there is a stock in a Member State, local registration is required.  

• Services: in B2B, the general principle often leads to self-assessment by the customer, but there are exceptions, in particular for services related to a building or certain sales to final consumers.

  The webinar also mentions the interest of the non-European One Stop Shop for certain B2C services (e.g. electronic services) in order to avoid multiple registrations.

   

Watch the webinar recording to understand, from your flows (B2B or B2C), how to determine the place of taxation, the cases that trigger a VAT number in a Member State, and the options available to declare correctly.