{"id":1007,"date":"2025-09-07T12:34:47","date_gmt":"2025-09-07T10:34:47","guid":{"rendered":"https:\/\/preview.artax.ch\/?page_id=1007"},"modified":"2026-01-18T15:25:12","modified_gmt":"2026-01-18T14:25:12","slug":"mehrwertsteuer-fiskalvertretung","status":"publish","type":"page","link":"https:\/\/www.artax.ch\/en\/start\/mehrwertsteuer-fiskalvertretung\/","title":{"rendered":"Value Added Tax (VAT) and Fiscal Representation"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Value Added Tax<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">VAT services<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Filing of VAT declarations<\/li>\n\n\n\n<li>Optimizing your tax situation by choosing the appropriate VAT regime and choices<\/li>\n\n\n\n<li>Review and optimization of your financial processes with respect to VAT compliance<\/li>\n\n\n\n<li>Annual VAT reconciliation and finalization filings<\/li>\n\n\n\n<li>Support of VAT audits<\/li>\n\n\n\n<li>Fiscal representation for foreign companies with VAT registration in Switzerland<\/li>\n\n\n\n<li>Evaluation and analysis of complex VAT issues, for cross-border cases in cooperation with our foreign Morison Global partners<\/li>\n\n\n\n<li>Swiss VAT refund applications for foreign companies<\/li>\n<\/ul>\n\n\n\n<p><span class=\"wp-rich-text-font-awesome-icon wp-font-awesome-icon\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"newspaper\" class=\"svg-inline--fa fa-newspaper\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M0 416L0 120c0-13.3 10.7-24 24-24s24 10.7 24 24l0 288c0 13.3 10.7 24 24 24s24-10.7 24-24L96 96c0-35.3 28.7-64 64-64l288 0c35.3 0 64 28.7 64 64l0 320c0 35.3-28.7 64-64 64L64 480c-35.3 0-64-28.7-64-64zM160 128l0 64c0 17.7 14.3 32 32 32l64 0c17.7 0 32-14.3 32-32l0-64c0-17.7-14.3-32-32-32l-64 0c-17.7 0-32 14.3-32 32zm24 240c-13.3 0-24 10.7-24 24s10.7 24 24 24l240 0c13.3 0 24-10.7 24-24s-10.7-24-24-24l-240 0zm-24-72c0 13.3 10.7 24 24 24l240 0c13.3 0 24-10.7 24-24s-10.7-24-24-24l-240 0c-13.3 0-24 10.7-24 24zM360 176c-13.3 0-24 10.7-24 24s10.7 24 24 24l64 0c13.3 0 24-10.7 24-24s-10.7-24-24-24l-64 0z\"><\/path><\/svg><\/span> <a href=\"https:\/\/www.artax.ch\/wp-content\/uploads\/2025\/10\/VAT-compliant-invoicing.pdf\" data-type=\"attachment\" data-id=\"1725\" target=\"_blank\" rel=\"noreferrer noopener\">Are your invoices VAT compliant?<\/a><br><span class=\"wp-rich-text-font-awesome-icon wp-font-awesome-icon\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"newspaper\" class=\"svg-inline--fa fa-newspaper\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M0 416L0 120c0-13.3 10.7-24 24-24s24 10.7 24 24l0 288c0 13.3 10.7 24 24 24s24-10.7 24-24L96 96c0-35.3 28.7-64 64-64l288 0c35.3 0 64 28.7 64 64l0 320c0 35.3-28.7 64-64 64L64 480c-35.3 0-64-28.7-64-64zM160 128l0 64c0 17.7 14.3 32 32 32l64 0c17.7 0 32-14.3 32-32l0-64c0-17.7-14.3-32-32-32l-64 0c-17.7 0-32 14.3-32 32zm24 240c-13.3 0-24 10.7-24 24s10.7 24 24 24l240 0c13.3 0 24-10.7 24-24s-10.7-24-24-24l-240 0zm-24-72c0 13.3 10.7 24 24 24l240 0c13.3 0 24-10.7 24-24s-10.7-24-24-24l-240 0c-13.3 0-24 10.7-24 24zM360 176c-13.3 0-24 10.7-24 24s10.7 24 24 24l64 0c13.3 0 24-10.7 24-24s-10.7-24-24-24l-64 0z\"><\/path><\/svg><\/span> <a href=\"https:\/\/www.artax.ch\/wp-content\/uploads\/2025\/10\/Do-you-have-acquisition-tax-under-control.pdf\" data-type=\"attachment\" data-id=\"1724\" target=\"_blank\" rel=\"noreferrer noopener\">VAT - Do you have your acquisition tax under control?<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">VAT fiscal representation for foreign mail order companies<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>artax has plenty of expenrience in VAT representation, and we are proud to support some of Europe\u2019s largest mail order companies. Our comprhensive service package provides you with all you need:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Swiss VAT registration<\/li>\n\n\n\n<li>Obtaining the permit to import in your own name<\/li>\n\n\n\n<li>Representation toward the Swiss tax and customs authorities (required by law)<\/li>\n\n\n\n<li>Preparation of quarterly VAT filings in cooperation with your internal accounting<\/li>\n\n\n\n<li>Setup and operation of your centralised customs clearing (ZAZ) account<\/li>\n\n\n\n<li>Fully electronic handling and archiving of your customs import documents using the industry-leading software solution declareit Dutax by our Partner SISA<\/li>\n<\/ul>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Your contact for Value Added Tax (VAT) and fiscal representation matters<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:150px\">\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"133\" src=\"https:\/\/www.artax.ch\/wp-content\/uploads\/2025\/09\/image-UF.png\" alt=\"image uf\" class=\"wp-image-1074\" title=\"Value Added Tax (VAT) and Fiscal Representation\" srcset=\"https:\/\/www.artax.ch\/wp-content\/uploads\/2025\/09\/image-UF.png 100w, https:\/\/www.artax.ch\/wp-content\/uploads\/2025\/09\/image-UF-9x12.png 9w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">Urs Fischer<\/h3>\n\n\n\n<p>lic.rer.pol.<br>Fiduciary \/ VAT Specialist STS<br>Licensed Auditor RAB<br>Phone: <a href=\"tel:41612256666\">+41 61 225 66 66<\/a><\/p>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:90px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Mehrwertsteuer Die Mehrwertsteuer (MWST) existiert in der Schweiz erst seit 1995, wir sind aber unterdessen schon bei der dritten komplett neuen gesetzlichen Regelung mit jeweils tausenden von Seiten Ausf\u00fchrungsbestimmungen angelangt. Die MWST ist nicht nur eine formell sehr komplexe Angelegenheit, sondern sie greift auch tief in Ihre Finanzprozesse ein, da sie fast jeden Gesch\u00e4ftsvorfall, jede&#8230;<\/p>","protected":false},"author":1,"featured_media":0,"parent":858,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","iawp_total_views":9,"footnotes":""},"class_list":["post-1007","page","type-page","status-publish","hentry"],"taxonomy_info":[],"featured_image_src_large":false,"author_info":{"display_name":"Isabell Buttron","author_link":"https:\/\/www.artax.ch\/en\/author\/artax2punkt0\/"},"comment_info":0,"_links":{"self":[{"href":"https:\/\/www.artax.ch\/en\/wp-json\/wp\/v2\/pages\/1007","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.artax.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.artax.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.artax.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.artax.ch\/en\/wp-json\/wp\/v2\/comments?post=1007"}],"version-history":[{"count":11,"href":"https:\/\/www.artax.ch\/en\/wp-json\/wp\/v2\/pages\/1007\/revisions"}],"predecessor-version":[{"id":2030,"href":"https:\/\/www.artax.ch\/en\/wp-json\/wp\/v2\/pages\/1007\/revisions\/2030"}],"up":[{"embeddable":true,"href":"https:\/\/www.artax.ch\/en\/wp-json\/wp\/v2\/pages\/858"}],"wp:attachment":[{"href":"https:\/\/www.artax.ch\/en\/wp-json\/wp\/v2\/media?parent=1007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}