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Place of Supply Principle
The regulation in Swiss VAT law which states that the place of supply is where the recipient of the goods is located. For mail-order businesses, this means that deliveries to Swiss customers are considered sales in Switzerland and are subject to tax here.
Real-World Example for SURS Customers
A retailer from Portugal generates a worldwide turnover of EUR 150,000. Due to the place of supply principle, their deliveries to Swiss customers (e.g., EUR 5,000 in turnover) are subject to Swiss VAT from the very beginning, and they require a fiscal representative like SURS.
Related Terms
Surs AG - Warehouse
Alte Buchserstrasse 10
8108 Dällikon
Switzerland
Surs AG - Billing
Alte Buchserstrasse 8
8108 Dällikon
Switzerland
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