Fiscal representation

Gerlach is your reliable fiscal agent for imported goods
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As your fiscal representative, we take over the complete process of importing goods for you and ensure that goods are imported smoothly.

The fiscal representative ensures the formally and materially correct compliance with the VAT regulations, which require in-depth specialist knowledge due to national factors, in particular with regard to the necessary provision of evidence and the complexity of the regulations, in order to avoid any risks in advance. Due to its proximity to the customs declaration and forwarding environment, Gerlach is also in a position to identify links to customs procedures and provide support with these stakeholders by making the appropriate contact.

The fiscal representative is not liable for any tax debts or other monetary claims of the administration. Payment of the tax debt is the responsibility of the taxpayer.

As part of the VAT registration process, the FTA (= Federal Tax Administration) regularly sets a security of 3% of the expected taxable domestic turnover (excluding exports) for foreign companies without a domicile or registered office in Switzerland that are not registered in the commercial register. In some cases, it may also make sense to set up a customs deferment account with the Federal Office for Customs and Border Security in order to defer VAT payments and speed up customs clearance. A security is also required for this. Find out here in which scenarios Gerlach can help you.

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Your advantages with Gerlach as your fiscal representative:

We check in advance whether your (planned) business activity requires fiscal representation and VAT registration.

In addition to taking over the fiscal representation itself, we also take care of the VAT registration of your company (application for a VAT number) with the Federal Tax Administration (FTA) or a business identification number (UID number) with the Federal Statistical Office.

We support you in the accurate preparation of VAT-relevant receipts/invoices.

We prepare the quarterly VAT statements for you and submit them electronically to the FTA.

We support you in preparing or obtaining the documents required for the proofs from both the administration and the freight forwarders involved.

We support you in communicating with the FTA and in any VAT inspections and advise you on all VAT and customs law issues in connection with your business activities in Switzerland.

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All Customs Services

Transit

We support you in all requirements of the transport of your goods in transit and ensure the correct handling of customs clearance.

Import

We accompany you through the complete process of import customs clearance and ensure a smooth import of goods.

Fiscal representation

As your fiscal representative, we take over the complete process of importing goods for you and ensure that goods are imported smoothly.

Export

We accompany you through the complete process of export customs clearance and ensure a smooth export of your goods.

    Fiscal representation
    We help you with all our experience

    For foreign companies without a registered office or permanent establishment, VAT registration and therefore also fiscal representation in Switzerland is necessary in the following situations in particular:

    Case group A:

    • From the first taxable revenue in Switzerland, provided they generate at least CHF 100,000 per year from taxable and, if applicable, tax-exempt services in Switzerland and abroad, i.e. global revenue.
    • Regular activities that lead to turnover in Switzerland for foreign companies.
    • Provision of work (contractual) supplies (delivery including assembly and services) in Switzerland, irrespective of whether or not materials are also supplied.
    • Repair, inspection, calibration services etc. without the use of materials in Switzerland (the concept of supply is broader than, for example, from the point of view of European VAT)

    Case group B: From January 1, 2019, shipping companies will be subject to mandatory tax when generating domestic annual turnover from small consignments (value of goods less than CHF 62 at a tax rate of 8.1% or value of goods less than CHF 193 at a tax rate of 2.6%) must pay mandatory tax on goods worth CHF 100,000 or more to Switzerland. This results in a fictitious relocation and therefore tax liability, which then also applies to all other consignments.

    Case group C: In order to make use of collective customs clearance (cost savings) or to be able to act as an importer for pure deliveries of goods, it may make sense to register voluntarily. In addition to the Incoterm DDP, this regularly requires the submission of a so-called declaration of subordination โ€œabroadโ€ to the FTA.

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