Foreign companies trading in Switzerland above CHF 100,000 must appoint a fiscal representative. We handle registration, filings, and full AFC compliance — so you focus on selling.
Under Article 67 of the Swiss VAT Act (LTVA), every foreign company liable for Swiss VAT must designate a fiscal representative domiciled in Switzerland. This representative acts as the official point of contact with the Federal Tax Administration (AFC) and is mandatory before any VAT registration can proceed.
The obligation applies from the moment your worldwide turnover exceeds CHF 100,000 — not merely your Swiss revenues. This threshold is calculated globally, which means that a company generating the majority of its revenue outside Switzerland can still be required to register if it makes any taxable supplies on Swiss territory: goods delivered here, digital services consumed here, construction or installation work carried out here.
Failure to comply carries real consequences: retroactive VAT assessments with penalties, interest on late payment, and the inability to issue Swiss VAT-compliant invoices — which can break commercial relationships with Swiss counterparties. The AFC has been actively pursuing non-resident businesses in recent years, and the risk of an audit is rising.
01
Complete application dossier, submission to the AFC, and follow-up through to issuance of your Swiss VAT number. We handle every document, every correspondence.
02
A Swiss-domiciled representative formally appointed under Art. 67 LTVA. Official liaison with the AFC, reception of all administrative correspondence on your behalf.
03
Quarterly or semi-annual returns prepared from your general ledger or invoice exports. Classification by applicable rate, reconciliation, and submission via ePortal AFC. Your reference code, your records.
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Coordination of the bank guarantee required by the AFC for foreign-registered companies. Ongoing compliance monitoring, deadline reminders, and support in the event of an AFC enquiry or audit.
A rapid estimate based on your activity profile. No commitment required. Response within 24 hours.
Signed mandate, identity verification, and AFC power of attorney. Onboarding completed within 5 business days.
Full dossier submitted to the AFC. Your Swiss VAT number issued in 4 to 8 weeks.
You share your general ledger or invoice exports via your personal client reference code. Secure, traceable, asynchronous.
We prepare and submit the VAT return via the AFC ePortal. Classification, reconciliation, and confirmation included.
You pay the VAT due directly to the AFC. We provide a payment summary and deadline reminders every period.
Two simple line items: a one-time registration fee and an annual fiscal domiciliation, billed separately from each VAT return. Fees cover the standard 8.1% rate; complex multi-rate engagements quoted on request.
one-time registration
per year — fiscal domiciliation
per filing — standard 8.1% rate
Any foreign company — regardless of legal form or country of incorporation — whose worldwide turnover exceeds CHF 100,000 and that makes taxable supplies on Swiss territory must register. Taxable supplies include the sale of goods delivered in Switzerland, digital services consumed by Swiss recipients, and construction or installation work carried out in Switzerland. The threshold is global; even a company with no Swiss entity can be obligated.
Under Art. 67 LTVA, the fiscal representative acts as the official administrative liaison with the AFC. They receive correspondence, countersign filings, and ensure procedural compliance. Crucially, the representative does not bear financial liability: the client company remains solely responsible for the VAT owed to the AFC. The role is formal and administrative — not a guarantee of payment.
Once we submit the complete dossier to the AFC, a VAT number is typically issued in 4 to 8 weeks. Processing times vary depending on the AFC's current workload and whether supplementary information is requested. We monitor the application and follow up proactively; you receive confirmation as soon as the number is issued.
The AFC generally requires foreign companies to provide a bank guarantee as security for VAT obligations. The amount varies depending on your estimated annual Swiss VAT liability and is set by the AFC at registration. VatFlow coordinates this process with your bank and the AFC, and advises on the appropriate form and amount.
There is no client portal. At onboarding you receive a personal reference code. For each VAT period, you send your general ledger export or invoice list to a dedicated email address, quoting that code. We confirm receipt, prepare the return, and send you the finalised filing summary and payment details. The entire process runs by email — simple, traceable, and auditable.
Yes. The mandate includes a 30-day notice period, termination permitted at the close of any VAT period. On termination, we prepare a full handover dossier — all filings, correspondence, and AFC registration data — so the transition to a new representative or direct registration is seamless.
We work in English, French, German, and Italian. All filings are submitted to the AFC in the appropriate official Swiss language. Client communications are conducted in your preferred language.