Since January 1st, 2018 a revised Fiscal Act is in force.
As a consequence, there has been an extension of the obligation to register for VAT for coach companies meeting following conditions
- The total company´s turnover in a year has to be more than 100,000 CHF (domestic and international) and
- the services of passenger transportation have to be predominantly (more than 50%) on Swiss territory.
Coach companies do not have to register for VAT under following conditions
- transit journeys
- journeys with a predominant part of the route out of Switzerland
There is also a part of the legislation dedicated to Travel Agencies and Tour Operators.
-Such companies have to register for VAT under following conditions:
- yearly total turnover of the company of more than 100,000 CHF (domestic and international) and
- in case the majority of tour elements comes from Swiss companies (so called 'Combination rule' 70/30)
Please do not hesitate to contact us for further information.