Art. 67 LTVA — Swiss VAT Fiscal Representation
Foreign companies with worldwide turnover above CHF 100,000 making taxable supplies in Switzerland must appoint a Swiss fiscal representative. We register, file, and manage your AFC obligations — so you don't have to.
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 is the mandatory administrative contact with the Federal Tax Administration (AFC). Registration cannot proceed without one.
The obligation applies when your worldwide turnover exceeds CHF 100,000 — not only your Swiss revenue. This threshold is calculated globally. A company generating most of its revenue abroad is still required to register if it makes any taxable supply on Swiss territory: goods delivered here, digital services consumed here, construction work carried out here.
Non-compliance results in retroactive VAT assessments, penalties, and interest on late payment. Companies without a valid registration cannot issue Swiss VAT-compliant invoices. The AFC has been systematically pursuing non-resident businesses since the 2018 reform.
01
Complete dossier preparation, submission, and follow-up through to issuance of your Swiss VAT number. Every document, every AFC correspondence — managed.
02
Swiss-domiciled representative formally appointed under Art. 67 LTVA. Official AFC liaison. All administrative correspondence received and forwarded on your behalf.
03
Quarterly returns prepared from your general ledger or invoice exports, classified at the applicable rate, reconciled, and submitted via AFC ePortal. Traceable via your client reference code.
04
Coordination of the AFC-required bank guarantee. Ongoing compliance monitoring, deadline management, and support in the event of an AFC enquiry or audit.
Required documents at onboarding
Three line items. Registration is one-time. Domiciliation is annual. Each VAT return is billed per filing at a flat rate — TDFN (semi-annual) or standard effective rate (quarterly).
One-time — registration
Per year — fiscal domiciliation
Any foreign company whose worldwide turnover exceeds CHF 100,000 and that makes taxable supplies on Swiss territory must register. Taxable supplies include goods delivered in Switzerland, digital services consumed by Swiss recipients, and construction or installation work performed in Switzerland. The threshold is global — a company with no Swiss entity can still be obligated.
Under Art. 67 LTVA, the fiscal representative is the official administrative contact with the AFC. They receive correspondence, countersign filings, and ensure procedural compliance. The client company remains solely liable for the VAT owed to the AFC. The representative's role is administrative — not a financial guarantee.
Once the complete dossier is submitted to the AFC, a VAT number is typically issued in 4 to 8 weeks. We monitor the application and notify you 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 is set by the AFC based on your estimated annual Swiss VAT liability. We coordinate this process with your bank and the AFC.
There is no client portal. At onboarding you receive a personal reference code. Each period, you email your general ledger export or invoice list quoting that code. We confirm receipt, prepare the return, and send you the payment summary. The process runs entirely by email — traceable and auditable.
Yes. The mandate provides for a 30-day notice period, termination at the close of any VAT period. On termination, we deliver a complete handover dossier — all filings, correspondence, and AFC registration data.
English, French, German, and Italian. Filings are submitted to the AFC in the appropriate Swiss official language. Client communications in your preferred language.