Value-added tax consideration of service exports

If a company provides services abroad, these are exempt from VAT. They must be declared on the VAT statement under items 200 and 221, similar to the export of goods.
As a Swiss service provider, it is advisable to check whether the exported service is not subject to VAT in the recipient’s country. If, for example, consultancy services are provided to business clients in EU countries, it is assumed that these clients are also liable to VAT in their country of residence and therefore pay the purchase tax. If the same services are provided to a private individual or to an institution that is not liable to VAT, the Swiss service provider must check for himself whether he does not have to pay VAT on the service provided in the customer’s country and thus become liable to VAT there. For electronic services, the EU has a simplified procedure, the OSS accounting procedure, or One-Stop-Shop.