Construction, assembly, installation: works in Switzerland trigger VAT from the first taxable supply. But depending on the set-up, the obligation — and the point of contact — change.
Start my registration →A foreign company carrying out construction, assembly or installation works in Switzerland makes a supply on the territory. As soon as worldwide turnover exceeds CHF 100,000, liability and the appointment of a fiscal representative become necessary before any invoicing.
An Austrian joinery company works for 3 months on a building site in Zurich, with worldwide turnover above the threshold: it is liable and must appoint a fiscal representative before invoicing.
If you do not import materials and the supply is governed by the place of the recipient, it is the Swiss customer who declares the acquisition tax: you do not need to register. Conversely, if you import materials, import tax applies on the full value.
An engineering company supervising a building site without delivering or importing materials does not register: it is the Swiss customer who declares the acquisition tax.
Beyond 12 months, a building site may constitute a permanent establishment: taxation of profits, full accounting. Another area of expertise takes over — fidflow, for companies established in Switzerland. → fidflow.ch
Yes, from the first taxable supply on the territory, if worldwide turnover exceeds CHF 100,000.
No: without importing materials, it is the Swiss customer who declares the acquisition tax.
It may create a permanent establishment: you then fall under full accounting, beyond mere fiscal representation.
If you import materials, import tax is levied by customs. If you import nothing, it is acquisition tax, declared by the Swiss customer.
A building site of more than 12 months may constitute a permanent establishment within the meaning of the tax treaties.
The standard rate of 8.1 % applies to construction and installation works in Switzerland.
Yes: once liable, you deduct the VAT paid on your Swiss purchases and subcontracting (input tax).