What are the VAT rules for Swiss companies doing business in the EU ?

Here are some key points regarding VAT rules for Swiss companies in relation to the EU:

Exporting to the EU:

Swiss companies exporting goods to the EU are generally treated as non-EU businesses. This means they are not subject to EU VAT rules but are subject to the VAT rules of Switzerland.
Exporting goods from Switzerland to the EU may involve customs procedures, and businesses need to comply with the rules and regulations for international trade.

Importing from the EU:

When Swiss companies import goods from the EU, they may be subject to Swiss VAT on the importation. Customs duties may also apply.
Swiss companies need to follow Swiss customs procedures and comply with Swiss VAT rules when importing goods.

Services and Cross-Border Transactions:

For services provided by Swiss companies to EU customers or vice versa, the general rule is that VAT is usually due in the country where the customer is established (the destination principle). However, specific rules and exemptions may apply.

Bilateral Agreements:

Bilateral agreements between Switzerland and the EU may impact VAT matters. The agreements aim to facilitate trade and economic cooperation and may include provisions related to VAT treatment.

VAT Registration:

Depending on the nature and volume of their activities, Swiss companies may need to register for VAT in Switzerland and comply with Swiss VAT regulations. This registration is separate from VAT registration in the EU.

It's important to note that the details of international tax and VAT rules can be complex, and they may change over time. For the most accurate and up-to-date information, Swiss companies engaging in cross-border trade with the EU should consult with tax advisors, customs authorities, and relevant official sources, including the Swiss Federal Tax Administration (FTA) and EU authorities.