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Old 24.11.2019, 19:24
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Registering for VAT tax

I have a question regarding VAT (MWST) registration for my self-employed business that I run from my home.

It is now November and I will likely just exceed 100'000 CHF in revenue for 2019 by year-end (next year likely much less). All my revenue is from US based clients into my US bank account. I have no Swiss clients, so 0 CHF in revenue from Swiss (or EU) sources.

Do I still need to go through the process of registering for the Commercial Registry ("Handelsregister") and the VAT (MWST) since 100% of my revenue is US-based (and not subject to Swiss VAT as far as I know)?

Thanks for helping!
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Old 25.11.2019, 11:00
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Re: Registering for VAT tax

Yes, you should. Of course you won't be charging MwsT on your US sales, but you will be able to claim back CH MwsT on your expenses here saving you money. But I would speak to them, there may be some exceptions for cases such as yours.

And welcome to the forum.
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Old 25.11.2019, 11:31
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Re: Registering for VAT tax

Commercial Registry - I would say yes. The regulation Art. 36 HRegV https://www.admin.ch/opc/de/classifi...index.html#a36 just mentions turnover in general.

VAT - I would say yes as well. But you know better. There are two classes of services and goods where no VAT has to be charged. Those in Art. 21 VAT Act and those in Art. 23 VAT Act. Only the turnover from Art. 21 does not count to the 100k limit See. Art. 10 VAT Act. https://www.admin.ch/opc/en/classifi...index.html#a10

There is still the option to register voluntary for VAT and profit from the deduction of input tax (Vorsteuerabzug)
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Old 25.11.2019, 12:12
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Re: Registering for VAT tax

Thanks for the advice!
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