VAT | Customs

Strategic Planning, Registration, Tax Compliance, ERP System, Supply Chain, Trade Compliance, Refund, Litigation, Crypto and Blockchain

Your goals

Planning

Private individuals and businesses with activities in Switzerland may be liable to Swiss Value Added Tax (VAT), i.e. VAT on sales of goods/services, customs duties (import of goods), excise duty (energy tax, carbon tax), automobile tax, mineral oil tax, tobacco tax, alcohol tax. We advise taxable persons, end consumers and consumers with regard to developments in the areas of VAT, customs and carbon tax. We analyse and assist them in the planning and monitoring of existing and/or intended processes and structures. In addition, cross-border issues must always be analysed for VAT and customs conformity. Our clients are looking for a cost-efficient handling of their VAT, customs and carbon tax matters, taking into account the planning possibilities (pros and cons, refund) in Switzerland and abroad. Afterwards you should be able to make your strategic decision in cross-border transactions. We can draw on internal experts in the areas of contract law (general terms and conditions, delivery conditions, Incoterms), transport law, transport insurance law, commercial law, crypto and blockchain as well as on external logistics and tax experts in Switzerland and abroad. With our team we have over 100 years of practical experience in the field of indirect taxation, proven by consultants and authorities.

Registration, de-registration, VAT refund, fiscal representation

Private individuals and legal persons with activities in Switzerland may be subject to Swiss VAT. We offer fiscal representation to domestic and foreign taxable persons and assist you in clarifying your potential VAT obligations. We understand your business and your concerns, know the applicable legal framework and can advise you to the best of our ability with regard to VAT registration obligations (mandatory, voluntary VAT registration obligations). If the business activity is discontinued or no longer pursued, we will assist you with the de-registration in order to correctly process the tax consequences for the financial statements. We also assist foreign persons liable to VATwith VAT refund applications. It is recommended not to leave any tax with the state unnecessarily. Our broad industry experience and our vast language skills will help you to overcome the first hurdles in communicating with the Swiss Federal Tax Administration (ESTV HA MWST).

Declaration, VAT reconciliation, input tax plausibility check, deadline control

You are already registered for VAT in Switzerland. Regular VAT declarations, VAT reconciliation and input tax plausibility checks are associated with VAT registration. VAT is designed as a self-assessment tax. You are responsible for what you submit as part of the VAT declaration. Formal completeness, technical correctness and deadline control require regular monitoring and analysis of the VAT declarations. Avoid errors and the risk of offsetting, fines or tax payments: "Trust is good, control is better". With our audit data, VAT checklists, support for the preparation of VAT declarations, customized compliance process and deadline controls, you can optimize your processes and thus your VAT declarations. Entrust yourself to us, we can assist you in fulfilling the required processes.

ERP System, Supply Chain for Tax & Legal, Trade Compliance

Digitisation will help you to draft your contracts, invoice, bookkeeping and VAT declarations. Your in-house invoicing and accounting technology must comply with today's legal framework and requirements. We carry out comprehensive quality controls, balance sheet and profit and loss account controls, export controls, VAT coding in line with VAT, customs and carbon tax. We advise you in the entire supply chain to ensure that what you have contractually agreed to is operated in a legally correct manner. Avoid human errors in system entries, VAT coding, invoicing and price determination (third-party prices), digital data recording or exports. We can draw on internal experts in contract law, commercial law, data backup, crypto- and blockchain as well as on external legal experts in Switzerland and abroad.

Litigation, voluntary disclosure

We represent you before tax and customs authorities, appeal courts and offer support in litigation. Benefit from our many years of practical experience in the field of indirect taxation, which has been tried and tested by the authorities.

Our services

  • Strategic planning, concepts and best practice
  • Complex distribution modelling (buy-sell, disclosed, undisclosed agent regime, commissionaire structure) and warehousing regimes (stock, consignment stock, customs warehouse, bonded warehouse, call-of-stock, VAT warehouse)
  • Registrations & compliance in Switzerland and abroad; clarification of foreign VAT liabilities with risk analysis; fiscal representative
  • VAT rulings
  • Second opinion and due diligence for VAT, Customs, Carbon Tax
  • Restructurings
  • Real estate transactions
  • VAT coding and processes (ERP systems and VAT Coding)
  • Statistical obligations (ECL, Intrastat)
  • IT system integrations and implementation for VAT and Customs purposes
  • SOX compliance
  • Customs compliance and export control
  • Customs procedure and tariff classification
  • Origin of goods and preferential rules
  • Automobile Tax, Tobacco Tax, Carbon Tax, Mineral Oil Tax
  • Aviation
  • National and international VAT audits
  • Litigation
  • Crypto and Blockchain, FinTech
  • Art, Cultural Property, Art Consultancy

MME Integrated Approach

MME strives to provide clients with holistic solutions while factoing in all relevant international developments. The changing global tax landscape urges boad members to take care of tax matters from the top down, via corporate governance. Thanks to the integration of commercial law and compliance specialists into the MME Tax Team, we can ensure that tax and commercial law matters are properly aligned and that your enterprise is fully aware of the tax and legal compliance regulations.

The Indirect Tax Team is led by Dr. Mónika Molnár LLM. Taxation.

Your team

Contact

In need of legal or tax advice? We look forward to contacting you.