{"id":37954,"date":"2024-10-07T11:07:53","date_gmt":"2024-10-07T09:07:53","guid":{"rendered":"https:\/\/fidulex.ch\/?p=37954"},"modified":"2024-10-07T11:23:33","modified_gmt":"2024-10-07T09:23:33","slug":"swiss-vat-registration","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/swiss-vat-registration\/","title":{"rendered":"Swiss VAT registration"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"37954\" class=\"elementor elementor-37954\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-840f7fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"840f7fd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e1f912\" data-id=\"6e1f912\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-208fa7f elementor-widget elementor-widget-heading\" data-id=\"208fa7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who needs to register for Swiss VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22bf381 elementor-widget elementor-widget-text-editor\" data-id=\"22bf381\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Swiss and foreign companies are required to register for VAT if they meet certain conditions, in particular those relating to sales generated.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a305c84 elementor-widget elementor-widget-heading\" data-id=\"a305c84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">VAT registration threshold<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ccf819 elementor-widget elementor-widget-text-editor\" data-id=\"9ccf819\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If annual sales exceed <strong>CHF 100,000<\/strong>, VAT registration is compulsory. This applies to all legal forms, including <strong><a href=\"https:\/\/fidulex.ch\/en\/the-stock-corporation-in-switzerland\/\">public limited companies (SA)<\/a><\/strong>, <strong><a href=\"https:\/\/fidulex.ch\/en\/setting-up-a-limited-liability-company-in-switzerland-the-complete-guide\/\">limited liability companies (S\u00e0rl)<\/a><\/strong>, and sole proprietorships.<\/p><p>Companies with a turnover of less than CHF 100,000 can register <strong>voluntarily<\/strong> to VAT. This option is particularly advantageous for reclaiming VAT paid on purchases.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6813949 elementor-widget elementor-widget-heading\" data-id=\"6813949\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Foreign benefits<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72bf641 elementor-widget elementor-widget-text-editor\" data-id=\"72bf641\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Companies based in the&nbsp;<strong>outside of Switzerland<\/strong> who provide services in the country are also subject to the obligation to&nbsp;<strong>register for VAT<\/strong> based on the same sales criteria.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b5bde3 elementor-widget elementor-widget-heading\" data-id=\"0b5bde3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exceptions for associations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3afff2 elementor-widget elementor-widget-text-editor\" data-id=\"e3afff2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Certain non-profit sports and cultural associations run on a voluntary basis benefit from a higher threshold (<strong>CHF 250,000<\/strong>) before having to register for VAT.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5469bb elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c5469bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fidulex.ch\/en\/how-to-draw-up-a-business-plan\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-Document-Search\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">See our Swiss VAT guide<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af572f4 elementor-widget elementor-widget-heading\" data-id=\"af572f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why register for VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f01f7a elementor-widget elementor-widget-text-editor\" data-id=\"6f01f7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Although a company doesn't always have a choice, registering for VAT has a number of advantages.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16b9958 elementor-widget elementor-widget-heading\" data-id=\"16b9958\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Recovery of VAT on purchases<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64ccb13 elementor-widget elementor-widget-text-editor\" data-id=\"64ccb13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Once registered for VAT, the company can <strong>recover<\/strong> VAT paid on purchases and expenses related to its business activity. This is particularly advantageous for companies making important <strong>investments<\/strong> .<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aea392a elementor-widget elementor-widget-heading\" data-id=\"aea392a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Credibility with customers and partners<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2758cf elementor-widget elementor-widget-text-editor\" data-id=\"b2758cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Registering for VAT can <strong>improve credibility<\/strong> of a company in the eyes of customers, business partners and suppliers. As a VAT-registered company, it is perceived as having a high turnover, which can inspire confidence.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1afb4b5 elementor-widget elementor-widget-heading\" data-id=\"1afb4b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT registration process<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b3a97c elementor-widget elementor-widget-heading\" data-id=\"5b3a97c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Entry in the Commercial Register<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5491939 elementor-widget elementor-widget-text-editor\" data-id=\"5491939\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To register for VAT in Switzerland, you'll need various data about your company, which will only be available once the company has been entered in the Swiss Trade Register (except for foreign companies). Documents required include:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e4739d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5e4739d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Extract from the Trade Register and Business Identification Number (BIN)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Estimate<\/strong> (new company) or <strong>sales achieved<\/strong> (established companies)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Social insurance number (for RIs, associations, foundations, simple companies)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax representative details (foreign companies)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c70f48 elementor-widget elementor-widget-heading\" data-id=\"3c70f48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Fill in the online registration form<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2abaf52 elementor-widget elementor-widget-text-editor\" data-id=\"2abaf52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Visit the&nbsp;<strong>FTA's website<\/strong> (Federal Tax Administration) and access the section dedicated to VAT registration.<\/p><p>Fill in the <strong><a href=\"https:\/\/mwstanmelden.estv.admin.ch\/home\" target=\"_blank\" rel=\"noopener\">online registration form<\/a><\/strong>. You must provide the information listed in the<em> point 1.<\/em>These include the name, address, IDE number, legal form and estimated sales of the company to be registered.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75b8df7 elementor-widget elementor-widget-heading\" data-id=\"75b8df7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Confirmation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52c8564 elementor-widget elementor-widget-text-editor\" data-id=\"52c8564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It can take up to three working days to transmit your commercial register data to the IDE register. Once you have submitted your online registration, you will receive a <strong>transmission confirmation<\/strong> that will appear on the screen, including a PDF file.<\/p><p>You can download it as proof of registration.<\/p><p>Once the registration has been approved, the FTC will issue a <strong>unique VAT number<\/strong>. This number is essential and must be quoted on all <strong><a href=\"https:\/\/fidulex.ch\/en\/downloadable-swiss-invoice\/\">invoices<\/a><\/strong> and commercial documents.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a22c06 elementor-widget elementor-widget-heading\" data-id=\"6a22c06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the disadvantages of VAT registration?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fceeabf elementor-widget elementor-widget-text-editor\" data-id=\"fceeabf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Most of the time, it is more advantageous to register for VAT than not to do so. However, there are certain disadvantages for <strong>small businesses.<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26f2b62 elementor-widget elementor-widget-heading\" data-id=\"26f2b62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Heavy administrative burden<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-051c634 elementor-widget elementor-widget-text-editor\" data-id=\"051c634\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A VAT-registered company must draw up and submit regular <strong><a href=\"https:\/\/fidulex.ch\/en\/how-to-draw-up-a-vat-statement\/\">VAT statements<\/a><\/strong> (quarterly or half-yearly, depending on the method chosen). This means keeping accurate accounts, collecting and declaring VAT on sales, and managing deductions from VAT paid on purchases.<\/p><p>What's more, VAT rules are complex, due to the numerous legal books on the subject. It is therefore strongly recommended to call on the services of a <strong><a href=\"https:\/\/fidulex.ch\/en\/companies\/vat-management\/\">specialized VAT trustee<\/a><\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccd02e2 elementor-widget elementor-widget-heading\" data-id=\"ccd02e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Passing on VAT to the end customer<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e43c7cc elementor-widget elementor-widget-text-editor\" data-id=\"e43c7cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The company has to charge VAT to its customers, which can increase the final price of goods or services. This can make the company less <strong>competitive<\/strong>. This is particularly true for companies not subject to VAT, such as small or micro-businesses, or private individuals.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7b0d9e elementor-widget elementor-widget-heading\" data-id=\"a7b0d9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">VAT credit management<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a07f386 elementor-widget elementor-widget-text-editor\" data-id=\"a07f386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When a company pays more VAT on its purchases than it collects on its sales, it must claim a <strong>reimbursement<\/strong> to the Federal Tax Administration (FTC). The repayment period can sometimes be long, which can <strong>affect the cash flow<\/strong> of the company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-788988e elementor-widget elementor-widget-heading\" data-id=\"788988e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How do I unsubscribe from VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ec0a74 elementor-widget elementor-widget-text-editor\" data-id=\"7ec0a74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In case of <strong>cessation of activity<\/strong> or if sales fall below the <strong>threshold<\/strong> , the company must take administrative steps to deregister from the VAT register. The procedure can be lengthy, and requires the provision of evidence such as a balance sheet and proof of sales. <\/p><p>Before unsubscribing, the company must submit a <strong>final VAT statement<\/strong>. This statement must include all transactions up to the date of cessation of liability, and settle any outstanding balances.<\/p><p>In case of <strong>transformation<\/strong> of the company, resulting in a change of VAT number (for example, a sole proprietorship becoming a SARL), the company must<strong> unsubscribe<\/strong> and re-register in its new form.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b644cc3 elementor-widget elementor-widget-heading\" data-id=\"b644cc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-736a9df elementor-widget elementor-widget-toggle\" data-id=\"736a9df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1211\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can I change the data submitted in the online registration form?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1211\"><p>Once the online registration has been submitted, it is <strong>not possible<\/strong> to make corrections. Please double-check all the information before submitting your request.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1212\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1212\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can I voluntarily register for VAT even if my sales are less than CHF 100,000?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1212\"><p>Yes, companies that do not exceed the threshold of <strong>CHF 100,000<\/strong> of sales can voluntarily register for VAT. This enables them to reclaim VAT on their purchases and investments, and strengthens their commercial credibility.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1213\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1213\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How do I register for VAT in Switzerland?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1213\"><p>Registration is done online via the&nbsp;<a href=\"https:\/\/www.estv.admin.ch\/estv\/fr\/accueil\/taxe-sur-la-valeur-ajoutee\/tva-assujettissement.html\" target=\"_blank\" rel=\"noopener\"><strong>Federal Tax Administration (FTA)<\/strong><\/a>. You will need to provide information about your company (extract from the commercial register, IDE number, social insurance number, etc.) and complete a registration form. Once approved, you'll receive a unique VAT number.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1214\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1214\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How do I unsubscribe from VAT in Switzerland?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1214\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1214\"><p>To deregister, you need to submit a formal request to the FCA, accompanied by evidence to justify your deregistration (drop in sales below <strong>CHF 100,000<\/strong> or cessation of activity). You will also need to provide a final VAT statement. The FTA will examine the application and confirm deregistration if the conditions are met.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1215\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1215\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">When can I request VAT deregistration?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1215\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1215\"><ul><li>If your annual sales fall below CHF 100,000 and are not expected to exceed it in the following year.<\/li><li>In the event of company closure or liquidation.<\/li><li>If you convert your business and obtain a new VAT number.<\/li><\/ul><p>\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1216\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1216\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the deadlines for VAT deregistration?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1216\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1216\"><ul><li>The request must be sent <strong>within 60 days<\/strong> following the end of the fiscal period during which sales fell below <strong>CHF 100,000<\/strong>.<\/li><li>In the event of cessation of activity, the request must be submitted <strong>within 30 days<\/strong> following termination.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1217\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1217\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do I need to keep my documents after unsubscribing?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1217\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1217\"><p>Books and records must be kept for <strong>10 years<\/strong>, and documents relating to real estate must be kept for <strong>20 years<\/strong>, even after VAT deregistration.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Puis-je modifier les donn\\u00e9es soumises dans le formulaire d'inscription en ligne ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Apr\\u00e8s avoir transmis l&rsquo;inscription en ligne, il n&rsquo;est <strong>plus possible<\\\/strong> d&rsquo;apporter des corrections. V\\u00e9rifiez donc bien toutes les informations avant de soumettre la demande.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Puis-je m'inscrire volontairement \\u00e0 la TVA m\\u00eame si mon chiffre d'affaires est inf\\u00e9rieur \\u00e0 100'000 CHF ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Oui, les entreprises qui ne d\\u00e9passent pas le seuil de <strong>100&rsquo;000 CHF<\\\/strong> de chiffre d\\u2019affaires peuvent s&rsquo;inscrire volontairement \\u00e0 la TVA. Cela leur permet de r\\u00e9cup\\u00e9rer la TVA sur leurs achats et investissements et de renforcer leur cr\\u00e9dibilit\\u00e9 commerciale.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment s'inscrire \\u00e0 la TVA en Suisse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>L&rsquo;inscription se fait principalement en ligne via le portail de l\\u2019<a href=\\\"https:\\\/\\\/www.estv.admin.ch\\\/estv\\\/fr\\\/accueil\\\/taxe-sur-la-valeur-ajoutee\\\/tva-assujettissement.html\\\"><strong>Administration F\\u00e9d\\u00e9rale des Contributions (AFC)<\\\/strong><\\\/a>. Vous devrez fournir des informations sur votre entreprise (extrait d&rsquo;inscription au registre du commerce, num\\u00e9ro IDE, num\\u00e9ro d&rsquo;assurance sociale, etc.) et remplir un formulaire d&rsquo;inscription. Une fois approuv\\u00e9e, vous recevrez un num\\u00e9ro de TVA unique.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment se d\\u00e9sinscrire de la TVA en Suisse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Pour vous d\\u00e9sinscrire, vous devez soumettre une demande officielle \\u00e0 l\\u2019AFC, accompagn\\u00e9e de preuves justifiant votre d\\u00e9sinscription (baisse du chiffre d&rsquo;affaires en dessous de <strong>100&rsquo;000 CHF<\\\/strong> ou cessation d&rsquo;activit\\u00e9). Vous devrez \\u00e9galement fournir un d\\u00e9compte final de TVA. L\\u2019AFC examinera la demande et vous confirmera la radiation si les conditions sont remplies.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quand puis-je demander une d\\u00e9sinscription de la TVA ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<ul><li>Si votre chiffre d&rsquo;affaires annuel tombe en dessous de CHF 100&rsquo;000 et ne devrait pas le d\\u00e9passer l\\u2019ann\\u00e9e suivante.<\\\/li><li>En cas de fermeture ou liquidation de l&rsquo;entreprise.<\\\/li><li>Si vous transformez votre entreprise et obtenez un nouveau num\\u00e9ro de TVA.<\\\/li><\\\/ul><p>\\u00a0<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quels sont les d\\u00e9lais pour la d\\u00e9sinscription de la TVA ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<ul><li>La demande doit \\u00eatre envoy\\u00e9e <strong>dans les 60 jours<\\\/strong> suivant la fin de la p\\u00e9riode fiscale au cours de laquelle le chiffre d&rsquo;affaires a baiss\\u00e9 en dessous de <strong>100&rsquo;000 CHF<\\\/strong>.<\\\/li><li>En cas de cessation d&rsquo;activit\\u00e9, la demande doit \\u00eatre soumise <strong>dans les 30 jours<\\\/strong> suivant la cessation.<\\\/li><\\\/ul>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Dois-je conserver mes documents apr\\u00e8s d\\u00e9sinscription ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Les livres et pi\\u00e8ces comptables doivent \\u00eatre conserv\\u00e9s pendant <strong>10 ans<\\\/strong>, et les documents relatifs \\u00e0 des biens immobiliers doivent \\u00eatre conserv\\u00e9s pendant <strong>20 ans<\\\/strong>, m\\u00eame apr\\u00e8s la d\\u00e9sinscription de la TVA.<\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>VAT (Value Added Tax) registration is a legal requirement for companies operating in Switzerland. As soon as a company's annual sales exceed CHF 100,000, it must register for VAT. Find out more about the Swiss VAT registration process in our explanatory guide.<\/p>","protected":false},"author":1,"featured_media":37956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-37954","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/37954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=37954"}],"version-history":[{"count":7,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/37954\/revisions"}],"predecessor-version":[{"id":37962,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/37954\/revisions\/37962"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/37956"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=37954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=37954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=37954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}