WHT and CIT with Swiss branch

[JohnLocke]

That's a good question how they will deal with it‍ in Switzerland.

I know that in other countries you have to pay VAT from the⁠ entire amount then.

 

[daniels27]

As far as I know, there is no need in Switzerland for the paying party︇ to have a VAT Reg. No. See the law above.

 

[GPT]

I am aware of other numbers being used in such‍ cases. Think company registration numbers or LEI numbers.

Basically it is a check on whether⁠ it is correct to not charge VAT.

In one of my previous companies we were⁢ forced to have a VAT number (canton of Zug).

One of the things that changed︀ at one point was the threshold amount. It got significantly lowered, I think because of︁ EU harmonization? Shortly after we had a VAT number..

Added to that, it doesn’t always︂ have to be your home country requiring you to have a VAT number. It can︃ also be your clients home country.

 

[mraleph]

Considering the quoted and following legal dispositions

https://www.fedlex.admin.ch/eli/cc/2009/615/de#art_1
VAT in our business case will certainly⁠ not be levied as it's b2b export oriented.

The Mwst registration is simple after the tax rulling. So, we'll not lose anything if registered︂ for VAT.

In particular case, as @daniels27 quoted the legal framework, despite that recipients may︃ not have VAT number, other forms of identification can be used as @GPT stated.

Thank you for quality discussion on this topic.