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..
What does «packaging standard ISPM15» mean?
What does «packaging standard ISPM15» mean?
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More and more countries are applying the phytosanitary standard ISPM 15 in order to prevent the importing of timber pests. Imports to these countries must take place in wooden packaging (crates, pallets, etc.) that have been subjected to a specifically prescribed course of treatment.
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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.