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A company belongs to its country of domicile and a consumer to the country that forms the centre of their life. This means that, although companies are not charged value-added tax, they are subject to reserve-charge mechanisms (self-declaration of service import). For consumers, the service provider must calculate the VAT for the country that forms the centre of the consumer’s life.

In the case of chain transactions of Swiss providers with EU customers, the value-added tax of the country of residence/centre of life is to be charged and invoiced by the Swiss provider via the Mini One Stop Shop (MOSS).

For Swiss companies active in telecommunications, broadcasting and electronic services, this means that the VAT should be reassessed as of 1 January 2015.


Comparison of current and future regulation: