Ask a tax advisor on the topic of Sales tax / Turnover tax

Invoicing to Switzerland

April 4, 2011 | 30,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

I work as a freelance media consultant in Hamburg. I have a client in Switzerland, with contact exclusively through the internet. How do I invoice my services?
"Net amount with the note that the invoice amount is not subject to VAT in Germany; if my services are subject to VAT in Switzerland, it is your responsibility to pay the VAT on the invoice amount in Switzerland through reverse charge. Inquiry for my daughter Corinna."

Dipl.BW/SB Ulrich Stiller

Dear inquirer,

Thank you for your inquiry, which I would like to answer based on the information you provided and in the context of your work as a media consultant in a preliminary consultation as follows:

If the customer in Switzerland is a business owner and your service as a media consultant is provided for their company, the place of supply under § 3a paragraph 2 of the German VAT Act (UStG) is in Switzerland. You must issue the invoice without VAT, and that's all there is to it. You also do not have to pay VAT in Switzerland. This is the basis I used to answer your question.

If you provide your services as a media consultant to a private individual in Switzerland, the place of supply, according to § 3a paragraph 3 no. 4 of the UStG, is the residence/place of the recipient of the service, which would also be in Switzerland in this case. Again, you do not need to show VAT on the invoice. The same principles apply as mentioned above.

Legal basis: UStG 2011.

I hope this information was helpful.

Best regards,

Ulrich Stiller
Tax advisor/Diplom Business Economist