Any company with no seat or permanent establishment in Switzerland must appoint a fiscal representative domiciled in Switzerland to register for VAT. It is a non-negotiable FTA condition.
Appoint my representative →Art. 67 LTVA requires any liable foreign company to appoint a representative established in Switzerland. Registrations without a fiscal representative are not possible: the FTA blocks registration as long as no representative domiciled in Switzerland is appointed.
Official administrative contact; receives and forwards correspondence.
Submits the VAT returns via the FTA ePortal, on time.
Ensures procedural compliance vis-à-vis the FTA.
Key point — The foreign company remains solely liable for the VAT owed to the FTA. The fiscal representative's role is strictly administrative: it provides the interface with the FTA and procedural compliance, but never substitutes for you in paying the tax and undertakes no financial guarantee of its own. You retain control — and responsibility — for your VAT debt.
Yes, for any foreign company without a permanent establishment. Without one, Swiss VAT registration is impossible.
No. The liable company remains solely responsible. The representative's role is administrative.
Any natural or legal person domiciled in Switzerland. No particular qualification is required by law: it does not need to be a lawyer or a fiduciary.
Yes, by appointing a new representative domiciled in Switzerland, with a handover dossier delivered.
Under Swiss law, the official term is fiscal representative (art. 67 LTVA). “Tax agent” is the common equivalent in the EU.
No. The liable company remains solely responsible. The representative ensures procedural compliance, not payment.
You appoint a new representative domiciled in Switzerland, with a handover dossier delivered.