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Old 27.01.2008, 16:37
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collecting TVA from non-Swiss customers for Sarl

Hello, I have recently started a Sarl in Switzerland to do pharmaceutical consulting. My question relates to whether I need to collect Swiss TVA 7.6% when I invoice my non-Swiss based customers eg, UK or France. I know that when my non-Swiss based customers invoice me they do not charge me their local VAT but I wanted to make sure the reciprocal is the same in Switzerland.
Thanks
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  #2  
Old 28.01.2008, 06:49
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Re: collecting TVA from non-Swiss customers for Sarl

You do not charge sales tax assuming the services are performed outside of Switzerland.
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Old 28.01.2008, 07:19
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Re: collecting TVA from non-Swiss customers for Sarl

Thanks, so then can I conclude that if the work is conducted in Switzerland I will need to invoice my UK based customers the 7.6% TVA.
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Old 28.01.2008, 07:59
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Re: collecting TVA from non-Swiss customers for Sarl

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Thanks, so then can I conclude that if the work is conducted in Switzerland I will need to invoice my UK based customers the 7.6% TVA.
No you cannot, it is somewhat(much) more complicated... Here, I assume, you are talking about analysis, and research and development.

In order to give you a definitive answer you would need to describe exactly what you are doing, in what quantities(time) and where. It is quite possible if not likely that you do not need to charge TVA.

I can propose three(or four) possibilities to give you the correct reply.

1. Write me a PM with a full description - none technical just using words such as analysis, research, development etc - but also describing the deliverable.
(2.) Write this in a thread and I will reply.
3. Read the attached document (in French)
4. Ask the TVA authorities...
Attached Files
File Type: pdf 540-19-f.pdf (267.6 KB, 723 views)
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  #5  
Old 28.01.2008, 08:51
swissbob
 
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Re: collecting TVA from non-Swiss customers for Sarl

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Thanks, so then can I conclude that if the work is conducted in Switzerland I will need to invoice my UK based customers the 7.6% TVA.

Here is an example based on real life:

UK company engaged Swiss company to produce a software module. the work was done inside Switzerland but the software was delivered outside of Switzerland. The MwsT authorities (equivilent of TVA) concluded that sales tax was not applicable.

That sounds similar to your situation but the best thing to do is refer the activity to the TVA authorities - I find them one of the more helpful gov't bodies and you can get a letter telling you what you should do.
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Old 28.01.2008, 09:44
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Re: collecting TVA from non-Swiss customers for Sarl

The likely scenario is as follows. A UK based company will engage my Swiss based company to conduct an analysis of a data set from the UK. I will conduct the analysis, write the report and possibly a manuscript. All of the deliverables will be sent back to the UK based company and used within the UK. All of the work will be conducted inside Switzerland and will take approximately 20-25 hours to conduct the analysis and write reports, etc.

I hope that this is sufficient information for you to make an assessment.
Regards
M
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Old 28.01.2008, 10:44
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Re: collecting TVA from non-Swiss customers for Sarl

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The likely scenario is as follows. A UK based company will engage my Swiss based company to conduct an analysis of a data set from the UK. I will conduct the analysis, write the report and possibly a manuscript. All of the deliverables will be sent back to the UK based company and used within the UK. All of the work will be conducted inside Switzerland and will take approximately 20-25 hours to conduct the analysis and write reports, etc.

I hope that this is sufficient information for you to make an assessment.
Regards
M
It probably is. If you read the "rules", analysis falls under TVA irrespective of where the end customer is, it is where the work is performed that is relevant. There is one exception to this and that is analysis related to human medicine, but then only if we are talking about work performed for a doctor, hospital or some other type of clinic.

So in conclusion, almost certainly you need to charge TVA at 7.6%.
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  #8  
Old 28.01.2008, 17:35
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Re: collecting TVA from non-Swiss customers for Sarl

Thanks. Greatly appreciated. Mark
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