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Since 2010, the place of supply for VAT purposes of electronic supplies to Swiss consumers is Switzerland. This means foreign providers of such supplies may have to register for Swiss VAT, charge and pay local VAT.
This includes Liechtenstein, which is in a VAT union with Switzerland.
The services liable to Swiss VAT include:
The current VAT registration threshold for non-resident service providers is CHF 100,000 per annum. There is a proposal to change this to include all worldwide income from electronic services.
For businesses registered for VAT on e-services, the following compliance issues should be considered:
+44 (0)1273 022400