The Osec leaflet «MwSt – Grenzüberschreitender Dienstleistungsverkehr mit der EU» (available in German, French and Italian) provides further information about the reverse charge procedureThe reverse charge procedure is a procedure whereby the liability for value-added tax can be passed to the recipient. The procedure is applied, for example, when providing services abroad..
My customer in the EU asks for a long-term supplier declaration. May I issue such a declaration?
My customer in the EU asks for a long-term supplier declaration. May I issue such a declaration?
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Swiss companies may not generally issue EU long-term supplier declarations. In transactions between the EU and Switzerland, a movement certificate (EUR.1) must be used or the declaration of origin must be stated on the invoice as preference document.
As EU companies are often unaware of this, they will ask Swiss companies for a supplier declaration. Supplier declarations issued by Swiss companies are not valid in the EU.
Recent FAQs
1. As soon as you operate in the EU as an importer (e.g. pursuant to the Incoterm Clause DDP), 2. For certain chain transactions, 3. For internal deliveries (within a country).
Registration results in various monthly or quarterly declaration obligations (value added tax declarations, Intrastat declarations, summary declarations).
The licensing request must be submitted to the responsible regional customs office (Schaffhausen, Basel, Geneva or Lugano). Further information and forms are available here: SFCA – Authorised Exporter .
Movement certificates EUR.1 or EUR.MED are available from the Swiss Federal Customs Authority or from the cantonal chambers of commerce.
It is essentially the case that Swiss companies are not permitted to issue EU supplier declarations. When it comes to trade in goods between the EU and Switzerland, movement certificates (EUR.1) or country of origin declarations always have to be used on the invoice as proof of preferential status. Because EU companies are often unaware of this, they frequently demand supplier declarations from Swiss companies. However, supplier declarations issued by Swiss companies are not valid in the EU.