In the construction and ancillary industries, it is common for foreign companies to provide services locally in Switzerland in the form of deliveries under a work contract (general construction, repairs, renovations, installations, maintenance, etc.). If the company generates over CHF 100,000 in worldwide sales, it becomes subject to VAT in Switzerland from the first franc and must invoice VAT on the services at the standard rate. Accordingly, the company must register in the Swiss VAT register. We would be happy to assist you and determine, based on your activities, whether the services provided in Switzerland are taxable supplies that result in tax liability, or whether registration can be avoided.