Value added tax (VAT) in trade with the EU

We have compiled the most important information about EU VAT regulations and their impact on Swiss exporters. Our fact sheets provide more in-depth information on various aspects of the topic and can be downloaded below:

1. VAT practice when trading with the EU

Time and again, companies ask how to handle VAT correctly for cross-border transactions. Questions arise on the best way to process such transactions and deal with issues such as invoicing, tax registration, the duty to notify, etc., especially if several companies conclude contracts relating to the same item and the goods and the invoice do not take the same route. In our information sheet, you will find information about the VAT conditions to be observed in instances like this.

2. EU customs clearance

EU customs clearance refers to import customs clearance in the EU country of entry followed by tax-free intra-community delivery to another EU country. Under EU customs clearance, shipments from Swiss and Liechtenstein exporters are granted “EU status” and benefit from the same tax conditions as shipments from an EU country. Our information sheet describes the requirements and benefits for Swiss exporters.

3. Tax-free intra-community supply/tax-free intra-community acquisition

The terms “intra-community supply” and “intra-community acquisition” are frequently used in the context of an EU customs clearance or a warehouse in the EU. But what are intra-community supply and acquisition? Our information sheet explains what you need to bear in mind in this regard.

4. Warehouses in the EU

How to shorten the delivery time for cross-border deliveries of goods is a question that crops up time after time. One way to achieve this is to keep the goods in a warehouse in the EU and then remove them as required so they can be delivered to customers in the EU. Our information sheet contains information about which VAT conditions have to be taken into account in this case.

5. EU VAT rules on the cross-border trade in services

The rise of internationalization means that services are increasingly being provided on a cross-border basis. This is the case for, say, assembly work, repairs or consultancy. Our information sheet shows the VAT conditions associated with this.

6. Taxation of electronically supplied services

Electronically supplied services are services provided via the internet or an electronic network. Our information sheet describes how these services are taxed.

7. Supplies of goods with assembly from Switzerland into the EU

This factsheet explains the provisions of VAT law relating to the supply of goods with assembly in Germany and the EU. The supply of goods with assembly in the EU is a complex issue. In particular, the questions of who owes the tax and who can deduct the import sales tax should be clarified long before any goods are supplied and assembled.

8. VAT registration in the EU

Unlike Switzerland, most EU countries do not have any sales limits for the VAT liability borne by foreign companies. This means that a single, low-value transaction can lead to a Swiss company becoming subject to VAT in an EU country. Our information sheet lists which transactions may trigger VAT liability and what the corresponding registration process looks like.

9. Accounting requirements in the EU

You can find out what information an invoice must contain within the EU in our information sheet.

10. Digitalisation of VAT reporting obligations (VAT in the Digital Age, ViDA)

Our fact sheet explains the new features of the ViDA package and what the introduction of e-invoicing by the German government means for Swiss exporters. For Swiss companies not based in Germany, there is currently no obligation to receive or issue an e-invoice.

Of course, our ExportHelp team is always here to assist you with any specific concerns.