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Purchase with subsequent export from Switzerland

The issue

Established in 2003, VAT plus offers legal support in the field of customs law, indirect taxation and international trade law to foreign companies with business activities in Switzerland or involved in transactions that touch upon Swiss regulations.

Think - plan - act

The exclusive focus on foreign companies with business activities in Switzerland distincts VAT plus from other market players. Long year experience and an international background make that we are familiar with the issues with which foreign companies are faced when expanding their activities to other countries.

VAT plus focuses on offering foreign companies high level legal and compliance support, without doing short to their legal rights and obligations, nor to the interests of the Swiss authorities.

Discussions and critical thinking or reflection are not shunned. Where appropriate our experiences are shared and dicussed with the competent authorities of other countries or international organisations.

parameters to keep in mind

A foreign company that plans to purchase goods in Switzerland and export those goods immediately after the purchase, must be aware of how that transaction is qualified from a customs/VAT perspective.

explore offer

Is the price offered inclusive or exclusive Swiss VAT?
Will the supplier charge Swiss VAT despite the character of a supply of goods with export?
Will the supplier treat the sale as an export supply of goods?

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contractual terms

Is the contractual price to be paid the same regardless whether VAT is due or not.
Will the supplier treat the contractual price as agreed price, and will not deduct the VAT from the price when afterwards it becomes clear that the conditions for application of the zero rate (due to export) were met?
Does the contract contains the correct tax clause?

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delivery conditions

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export formalities

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import formalities

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retention documentation

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