Fiscal representation
cleaning
Mandatory VAT liability for cleaning services in Switzerland
According to Swiss Value Added Tax Act Art. 3 letter d MWSTG, cleaning services constitute a supply taxable in Switzerland, provided that these services are carried out domestically.
The decisive factor is that the delivery of an item on which work has been carried out, even if this item has not been altered but has merely been tested, calibrated, regulated, functionally checked or treated in any other way, qualifies as a supply under Article 3 of the VAT Act.
our range
- Clarification of your company's Swiss tax liability
- Completion of the registration process including preparation of the necessary documentation
- Analysis of business transactions and ensuring that they are correctly declared
- Preparation of periodic VAT returns including checking of submitted documents
- Contact person for inquiries from the Federal Tax Administration (FTA)
- Support with VAT audits by the Federal Tax Administration (FTA)
Your contact persons
Thomas Meister
Certified Tax ExpertTrustee with Federal Certificate
41 (0)62 556 69 80
