Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)Swiss companies that supply goods to Germany or other EU countries, or provide services there, operate in a complex VAT environment with significant liability and registration risks. In this webinar, you’ll receive a concise overview of imports and customs clearance, chain and triangular transactions, as well as the distinction between work and installation services. Practical examples and current European Court of Justice (ECJ) case law will help you handle cross-border transactions correctly.
For Swiss companies, the European Union is the most important sales market—but for VAT purposes, it is considered a third country. Every cross-border supply of goods or services therefore raises questions regarding import VAT, the place of supply, and who is liable for the tax. Errors in structuring or processing transactions can quickly lead to registration requirements abroad, non-deductible input tax, or additional tax assessments from tax authorities. This is particularly relevant in relation to Germany, but also to other EU member states.
This webinar provides a concise overview of the basic VAT rules for the supply of goods from Switzerland to the EU. The recording explains the correct handling of imports, including the various options for customs clearance, as well as the treatment of goods purchased in the EU and delivered directly to the customer. The focus is on chain transactions and the simplification rule for intra-Community triangular transactions.
Particular attention is given to typical real-world scenarios: the temporary use of goods, such as at trade shows or on construction sites; the specific considerations regarding trade show services; and the distinction between deliveries under a contract for work, deliveries of finished goods, and assembly deliveries. These distinguishing criteria are explained using concrete case examples. In addition, the latest case law from the European Court of Justice (ECJ) on these topics is presented and analyzed in terms of its practical significance.
The recording is intended for VAT managers, tax advisors, and finance and customs specialists at Swiss companies who wish to reliably assess cross-border supplies and services to the EU and identify VAT risks at an early stage.
