Ledger only
The basic package
from CHF300/ return
- VAT returns
- Submission to the ESTV
- Communication with the authority
Fiscal representation
A reliable fiscal representative in Switzerland
For foreign companies that are liable to VAT (MWST) in Switzerland: as your fiscal representative in Switzerland, we take care of registration, VAT returns and all communication with the authorities.
from CHF 300 per return, excl. VAT
Services
What we take care of for you
We take care of registration, VAT returns and all communication with the authorities, in German, English and French. Open each line to see what it includes.
Assessing VAT liability
We clarify whether and from when your company is liable to VAT in Switzerland.
Registration
Registration with the Swiss Federal Tax Administration (ESTV), including a voluntary subsequent declaration if the liability already existed earlier.
Input tax optimisation
We claim everything that is permissible; a close look pays off especially for construction and installation work.
Cross-border transactions
Advice on chain transactions (Reihengeschäfte), supplies of work and materials (Werklieferungen) and the reverse-charge tax (Bezugsteuer).
Full representation before the authority
We communicate with the ESTV on your behalf, in German, English and French.
What a fiscal representative is and what it is notThe term sounds like more than it is. Four sentences on what the role covers and where it ends.
An address for the tax administration
As a rule, a company without a registered office in Switzerland cannot register with the ESTV on its own. It needs a representative with a Swiss domicile, to whom the authority delivers and with whom it negotiates. Since 2025, the ESTV can waive this requirement if the procedural obligations are ensured in another way (Art. 67 para. 1bis VAT Act). We take on this role.
Not a sales agent and not a branch
Fiscal representation concerns VAT only. It sells nothing, concludes no contracts and does not establish a registered office in Switzerland. Your company stays where it is.
We are not liable for your tax debt
The representative does not owe the tax. It receives, submits and represents. The tax debt remains with your company, and that is exactly why the role is affordable at all. That the representative is liable for the tax is a common misunderstanding.
A duty, not an option
Without a named representative, online registration with the ESTV is generally not possible at all. If you become liable to tax in Switzerland, there is no way around this step.
Typical cases of a registration requirementConstruction and installation, deliveries with installation, mail order, online marketplaces, electronic services and events. Plus four figures from the VAT Act (MWSTG).
Construction and installation work
If you carry out work in Switzerland and reach CHF 100,000 in revenue worldwide, you are liable to tax from your first supply in Switzerland.
Deliveries with installation
As soon as you deliver goods and install them on site, the place of supply is deemed to be Switzerland, and you are the importer. With a pure delivery of goods without installation, on the other hand, your customer is generally the importer.
Online retail and mail order
If you send small consignments to Switzerland on which the import tax is no more than CHF 5, you become liable to tax from CHF 100,000 in revenue per year from such deliveries (mail-order rule, Art. 7 para. 3 let. b VAT Act).
Selling through online marketplaces
Since 2025, an electronic platform that facilitates deliveries to customers in Switzerland is itself deemed to be the supplier (Art. 20a VAT Act). As a rule, the platform is then liable to tax; the seller is secondarily liable.
Events and trade fairs
Admission fees and services on site in Switzerland can trigger a registration requirement.
Electronic services
If you provide electronic services such as software, apps or streaming from abroad to private individuals in Switzerland, you become liable to tax from CHF 100,000 in worldwide revenue. The exemption for companies based abroad does not apply to them (Art. 10 para. 2 let. b VAT Act).
- worldwide revenue
- CHF100,000
- From this threshold, Swiss tax liability applies. What counts is worldwide revenue from supplies that are not exempt from tax, not just Swiss revenue (Art. 10 para. 2 let. a VAT Act).
- franc in Switzerland
- 1
- If you reach the threshold worldwide, you are liable from your first supply in Switzerland, for example with work and installation services (Art. 14 para. 1 let. b VAT Act).
- returns per year
- 4
- Quarterly under the effective method. Under the net tax rate method (Saldosteuersatz), there are two.
- days to register
- 30
- This is how long you have after your tax liability begins to register with the ESTV (Art. 66 para. 1 VAT Act).
The second figure is the one most often overlooked: since 2018, worldwide revenue has counted for the threshold. A German company with two million in revenue at home is therefore already liable to tax in Switzerland with its first small installation job, not only from CHF 100,000 in Swiss revenue.
When you do not need a fiscal representative at allBefore you order: a permanent establishment in Switzerland or the reverse-charge tax can make representation unnecessary.
The obligation applies to companies without a registered office, domicile or permanent establishment in Switzerland. If you run a branch here, you generally have a permanent establishment, and the obligation to have a representative no longer applies. If you are planning a branch anyway, you should therefore decide on that first and not set up both in parallel.
The second case is the reverse-charge tax: for certain services from abroad, the Swiss customer declares the tax themselves. In that case, you have no registration obligation at all. This does not apply, however, to supplies of work and materials and to services on site.
We clarify both before we register anything. It does happen that at the end of an initial meeting we say: you do not need us for this. That is a better outcome than a representation you pay for over years and would never have needed.
Pricing
Three levels of representation
All prices excl. VAT.
Simple Compliance
With checks
from CHF500/ return
- Everything in Ledger only
- Spot checks of incoming and outgoing invoices
Full Compliance
For complex cases
On request
- Full review of invoices
- Advice on business transactions
- Negotiations with the ESTV
- Support during VAT audits
Your team
Your representative before the ESTV
We take on the representation, register your company with the ESTV and communicate with the authority on your behalf, in German, English and French. You hear from us when something needs to be decided.
Melanie GiangCo-founder
Silvio BörlinCo-founder
EmiliaAccounting & Payroll
OkiAI on the team
HarveyChief Happiness Officer
Kriesbachstrasse 30, 8600 Dübendorf · Monday to Friday, 9 am to 6 pm
Meet the whole teamClient reviews
What our clients say
Genuine Google reviews
4.9 out of 5 from 26 Google reviews, as of 10 October 2026
Reviews in German, as published on Google.
Platinum and implementation partner
bexio’s highest partner level, which comes with ongoing certification. Listed in the official directory of accounting firms.
Platinum partnerListed in bexio’s directory of accounting firmsRAB505484Licensed audit expertIn the register of the Federal Audit Oversight Authority (RAB)Both entries are public. One click is enough to check them.
Process
From the assessment to the first VAT return
Three steps. The first decides whether the other two are needed at all.
Clarify the liability
On the basis of your services and revenue, we check whether and from which date tax liability exists, and whether it may already have existed earlier.
Representation and registration
We take on the representation, register your company with the ESTV and choose the accounting method with you. We calculate the effective method and the net tax rate method in advance.
VAT returns and ongoing operation
You provide incoming and outgoing invoices, we prepare the return and submit it on time. If necessary, we file a subsequent declaration for earlier periods. After that, there are four returns a year, the annual reconciliation and all correspondence with the ESTV. You hear from us when something needs to be decided.
If your Swiss company is already up and running and you need more than VAT, you will find the complete finance administration under outsourced accounting, including bookkeeping, payroll and annual accounts.
The initial meeting
Let’s spend 30 minutes on your VAT liability in Switzerland
The initial meeting is free and without obligation. Together we look at where your business loses time today and which of that work we can take on. Afterwards, you know where you stand.
Who would you like to talk to?
30 minutes, without obligation, by video or at our office in Dübendorf. Both of them hold the initial meeting personally.
Prefer email? info@onaccounting.ch
From the blog
The Swiss tax system
3 min read · Tax
- The Swiss tax system has three levels: the Confederation, the canton and the municipality, plus church tax depending on denomination.
- The cantons set their own rates. The same profit bears a different tax burden depending on the registered office.
- The direct federal tax, by contrast, is uniform throughout the country. Corporations pay the Confederation 8.5% of their net profit.
- Tax competition between the cantons is a location factor when choosing a registered office.
Questions and answers
Frequently asked questions
From what revenue do we become liable to tax in Switzerland?
What counts is worldwide revenue from supplies that are not exempt from tax, not just Swiss revenue. Swiss tax liability applies from CHF 100,000, and if you reach this threshold, you are liable from your first supply in Switzerland, for example with work and installation services. You must register within 30 days after that. A German company with two million in revenue at home is therefore already liable to tax in Switzerland with its first small installation job, not only from CHF 100,000 in Swiss revenue. For small consignments in online retail, the mail-order rule applies from CHF 100,000 in revenue from such deliveries.
Why do we need a fiscal representative at all?
Foreign companies without a registered office, domicile or permanent establishment in Switzerland must name a representative with a Swiss domicile for VAT registration. Without this information, the online registration with the ESTV generally cannot be completed. The representative is not a sales agent and does not establish a registered office in Switzerland. It concerns VAT only.
Do we have to provide a security deposit?
As a rule, no. When foreign companies register, the ESTV today generally does not require security. However, the law allows it to require security for the expected tax debts of companies without a registered office in Switzerland, for example as a bank guarantee or a cash deposit (Art. 94 para. 2 VAT Act). Security is required, on the other hand, if you open an account under the centralised customs accounting procedure (ZAZ) for imports, at least CHF 2,000. We tell you at registration what to expect in your case.
We are setting up a branch. Do we still need a representative?
Probably not, and this is the point that is most often presented incorrectly. The obligation to have a fiscal representative applies to companies without a registered office, domicile or permanent establishment in Switzerland. A branch generally counts as a permanent establishment, which means the obligation to have a representative no longer applies. Conversely, if you are planning a branch anyway, you should think about the order rather than setting up both in parallel. Whether your structure counts as a permanent establishment depends on the individual case. We clarify this before we register anything.
How often do we have to file a return?
The standard is a quarterly return. Under the net tax rate method, returns are filed every 6 months. We check at registration which method is more favourable.
What happens if we registered too late?
You must register within 30 days after your tax liability begins (Art. 66 para. 1 VAT Act). If you have missed the deadline, we catch up on the declaration. A voluntary subsequent declaration is almost always better than waiting for an inspection. Default interest is due, but the procedure remains much simpler.
Can you also support us during a VAT audit?
Yes. Support during audits is included in the Full Compliance package. We prepare the documents, accompany the audit and negotiate with the ESTV.
How long does registration take?
From complete registration to the VAT number, it usually takes less than 2 weeks. The bottleneck is almost never the ESTV but the documents: commercial register extract, articles of association, power of attorney and a description of the services you provide in Switzerland. We tell you at the start exactly what we need, so the list is worked through once instead of being supplemented three times.
Can we end the registration again?
Yes. Tax liability ends at the end of the calendar year in which your company last provided a supply in Switzerland (Art. 14 para. 2 let. b VAT Act), for example because the project is complete. We then deregister your company with the ESTV. One important point: deregistration needs to be prepared, otherwise open input tax credits and the final return are left undone. Any security that has been deposited is only released after the last return.
How does this differ from the reverse-charge tax?
The reverse-charge tax is owed by the Swiss recipient, not by you. For certain services from abroad, the customer declares the tax themselves, and then no registration obligation arises for you at all. For supplies of work and materials and services on site, however, the reverse-charge tax does not apply, and you have to register. This distinction decides whether you need us at all, and it comes at the start of every assessment.