Do I charge VAT for delivering training services in Switzerland?

[Kris_Scham]

Hi all

 

I recently delivered training services to a Swiss client, the training took place physically in Switzerland. I am registered with KVK here in the Netherlands. Should I include VAT in my invoice? Or is this exempt? If I should charge, which rate should I use? Thanks in advance for anyone that can guide me! And apologies for writing in English. Kris

[Joost Rietveld]

Welcome Kris,

 

Judging by your website it involves consultancy services. These are taxed at 21% VAT.

However, since your services were provided to a non-EU entrepreneur, the Swiss VAT applies.

 

Probably no VAT is applicable, since the Swiss have a CHF 100k annual turnover registration VAT threshold for foreign companies. This means that this is not taxed with any VAT.

[Kris_Scham]

8 hours ago, Joost Rietveld said:

Welcome Kris,

 

Judging by your website it involves consultancy services. These are taxed at 21% VAT.

However, since your services were provided to a non-EU entrepreneur, the Swiss VAT applies.

 

Probably no VAT is applicable, since the Swiss have a CHF 100k annual turnover registration VAT threshold for foreign companies. This means that this is not taxed with any VAT.

Thank you so much Joost!