Artikel Archive - PrimeTax AG

Der Ruf nach dezentralen autonomen Organisationen ertönt in aller Munde. Dabei spielt die Wahl der Rechtsform eine zentrale Rolle und könnte zu einer Renaissance des Vereins führen.

Dezentrale Autonome Organisationen

Dezentrale Autonome Organisationen «DAO» sind Organisationen, die ohne hierarchisch festgesetzte Kontroll- oder Eigentumseinheiten von einem Computerprotokoll gelenkt werden. Dabei setzen die an der DAO-Beteiligten die gesetzten Ziele gemeinschaftlich um. Technologisch basieren DAOs auf Smart Contracts. Diese interagieren in einem dezentralen System und können so verknüpft werden, dass sie gemeinsam eine virtuelle Organisationsstruktur schaffen. Transaktionen werden mittels Blockchain-Technologie ausgeführt und aufgezeichnet. Der Code der DAO wird Teilnehmern der DAO zur Verfügung gestellt, womit jedes Mitglied an dessen Weiterentwicklung teilnehmen kann.

Vorteile der Wahl des Vereins als REchtskleid

Im Zusammenhang mit DAOs stellen sich zahlreiche regulatorische Fragen: Sowohl Primärmarkttätigkeiten, wie die Emission von Token, als auch Sekundärmarkttätigkeiten, wie die Verwahrung, der Handel oder die Abwicklung von Transaktionen mit Token, können finanzmarktrechtlichen Regeln unterliegen. Bevor ein DAO-Projekt umgesetzt wird, ist deshalb eine vertiefte Analyse nach banken-, wertpapier- und geldwäschereirechtlichen Vorschriften empfehlenswert.

Eine DAO kann nach Schweizer Gesellschaftsrecht zudem, ohne dass die daran Beteiligten es wissen und wollen, eine einfache Gesellschaft darstellen. Damit ist eine persönliche Haftung der Gesellschafter verbunden. Um dem zu entgehen, kann die DAO in der Form eines Vereins umgesetzt werden. Folgende Gründe sprechen für den Verein: Freiheit bei der Wahl der Governance, Mittel- und Vermögensallokation sowie steuerliche Aspekte.

Bestimmung rund ums Vereinswesen

Zwar kommt eine DAO dank Smart Contracts fast ohne Hierarchie aus, bedarf aber einer (dezentralen) Organisation. Ein Verein muss zwingend eine Versammlung und einen Vorstand haben. Diesen beiden Organen können zum Beispiel nur die absolut notwendigen Mindestaufgaben übertragen werden, weitere «dezentrale» Organe können nach Bedarf hinzutreten und Aufgaben der DAO übernehmen. Selbstverständlich ist auch die Schaffung von untergeordneten DAOs (Sub-DAOs) denkbar. Durch das «Ein Mitglied eine Stimme»-Prinzip können Mitglieder gleichberechtigt an der DAO partizipieren, was dem DLT-Wesen entspricht. Eine Handelsregisteranmeldung ist möglich, aber nicht zwingend erforderlich.

Dank der vielen Freiheiten, die dem inneren Leben des Vereins zukommen, können Vorteile, die mit dem Zweck verbunden sind und aus der Mitgliedschaft fliessen, nicht nur dem Verein, sondern auch den Mitgliedern zukommen. Dadurch können Zahlungsströme auch in steuerlicher Hinsicht optimiert werden.

Vereinstätigkeit steuerlich entscheidend

Für steuerliche Zwecke entfaltet die Vereinsstruktur durch deren Abschirmwirkung zwischen der DAO und deren Mitglieder zahlreiche Vorteile. Vereine gelten steuerlich in der Schweiz als eigenständige Steuersubjekte. Wird nun eine DAO als Verein aufgesetzt, wird sie auch entsprechend dieser Rechtsform besteuert, da das Schweizer Unternehmenssteuerrecht zur Festlegung der Besteuerung einer Organisation an deren zivilrechtliche Form anknüpft.

Die konkrete Besteuerung hängt sodann davon ab, welche Leistungen von einer DAO erbracht respektive welcher Zweck von dieser verfolgt wird. Gelten die Tätigkeiten rein ideellen Zwecken, kann allenfalls eine Steuerbefreiung erreicht werden – im Bereich Blockchain sind die Steuerverwaltungen jedoch eher zurückhaltend mit der Gewährung einer vollständigen Steuerbefreiung.

Kommt es zu einer Besteuerung des Vereins, hat sich beispielsweise im Hinblick auf durch Token-Emissionen finanzierte Vereine eine teils gefestigte kantonale Praxis etabliert. Es wird von einer Gewinnbesteuerung von fünf Prozent der gesamten jährlichen Kosten ausgegangen. Allerdings ist dies jeweils im Einzelfall zu klären und mit der zuständigen Steuerbehörde verbindlich mittels Ruling zu vereinbaren.

Fragen zur Mehrwertsteuer prüfen

Aus Sicht der Mehrwertsteuer ist die Absicht, Einkünfte zu erzielen, ausreichend, um eine subjektive Steuerpflicht zu begründen. Entsprechend ist es wichtig, die Leistungsbeziehungen einer DAO auf ihre mehrwertsteuerlichen Folgen zu prüfen und entsprechende Massnahmen zu implementieren. Nur so ist die vollständige Abrechnung der geschuldeten Inland- und Bezugsteuer sowie die Reduktion einer Vorsteuerbelastung auf ein Minimum sicherzustellen.

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The Federal Supreme Court recently ordered an art collector to pay back import taxes of around CHF 11 million plus interest on arrears of around 2.5 million. However, it became really expensive for the art collector when the tax investigators of the cantonal tax office examined the files seized by customs in detail.

Background

Background was that the import into Switzerland was carried out by a gallery that had a permit to use the Postponed VAT Accounting Procedure. Apparently incorrectly, because as the court confirmed in its ruling 2C_219/2018 of 27 April 2020, only the person who has the economic power of disposal over the imported goods immediately after the import is entitled to act as importer of records. The fact that the gallery had the power of disposal over the works was denied in the present case and as a result the art collector, who actually had the power of disposal at the time in question and therefore should have acted as the importer of records, was obliged to pay the import taxes.

THE POSTPONED VAT ACCOUNTING PROCEDURE

Under the postponed VAT accounting procedure, the importer does not pay the import tax to the Swiss Federal Customs Authorities, but declares it on a separate form as part of the corresponding quarterly VAT statement and at the same time claims it as input tax (which is why no money flows). The application of the postponed VAT accounting procedure is subject to various cumulative requirements, including that the licensee is liable to pay tax in Switzerland.

In the case under review, the art collector was not registered for VAT in Switzerland, for which reason alone he was not authorized to use the postponed VAT accounting procedure and was generally not entitled to deduct input tax.

THE "RIGHT" IMPORTER

In principle, and irrespective of the application of the postponed VAT accounting procedure, it applies on the basis of customs legislation that the only person who can be a lawful importer is the person who can economically dispose of the imported item immediately after importation. In concrete terms, this means that the importer must be entitled to consume or use the item himself or to resell it in his own name (e.g. as part of a commission transaction). Or as the ECJ puts it: economic power of disposal means being able to dispose of an object like an owner.

In the present case, the gallery used its authorization to apply the postponed VAT accounting procedure for the import of the various works of art and thus acted as importer of records. In order to prove that it also had the power of disposal, it referred to various commission agreements according to which the gallery was to resell the works in its own name. However, the Federal Supreme Court considered it proven that these commission contracts were merely simulated, essentially with the aim of being able to illegally use the authorization for the gallery to apply the postponed VAT accounting procedure for the import of the works (and thus not only to profit from the cash flow advantage, but also from the fact that the gallery reclaimed the import taxes as input taxes - and thus, as a result, the state was deprived of the VAT).

THE STONE STARTS ROLLING

After the Federal Customs Administration questioned the taxpayer in connection with the importation of these art objects, it also confiscated extensive files. Based on a request for administrative assistance, these documents finally ended up in the hands of the cantonal tax office. In the course of their analysis, the cantonal tax office later determined that the taxpayer's activities qualified as commercial art trading and that his profits from the sale of art objects should have been subject to income tax as income from self-employment. As a result of this, the cantonal tax office opened supplementary and penalty tax proceedings against the taxpayer in the amount of approximately CHF 270 million, which was ultimately confirmed by the Federal Supreme Court (2C_799/2017, 2C_800/2017).

Despite its central importance, the concept of self-employment is not regulated either in the Federal Law on Direct Federal Tax or in the Federal Law on Tax Harmonization. Rather, the case law of the Federal Supreme Court must be relied upon in this regard. In contrast to hobby, self- employment is generally assumed to exist in situations where there is an intention to make a profit, i.e. the aim of making a profit by providing services to third parties against payment. Further factors that are examined by the tax authorities with regard to self-employment are the use of labor and capital, the activity at one's own risk, the exercise of the activity in a freely chosen organization, the participation in economic transactions as well as the planned and permanent activity. On the part of the taxpayer, it is advisable to keep an eye on the various determining factors and to regularly check whether they are fulfilled. In the present case, the decisive factors for the assumption of self-employment are, on the one hand, the employment of personnel and, on the other hand, the presence of comprehensive office infrastructure, as well as the control and management of foreign, partly insubstantial companies.

Conclusion

This case shows, on the one hand, the importance of careful (and in this case also truthful) documentation and internal organization of certain processes related to VAT. With the necessary compliance structures and an ICS (Internal Control System) for VAT, the risks of incorrect application of a legal procedure or systemic wrong decisions could be reduced. After all, it does not always have to be criminal energy that leads to considerable VAT offsets. It is sufficient, for example, that the legitimate importer of records is accidentally not recorded in order to have serious consequences. In this context, this case illustrates the central importance of constant monitoring of the factors that distinguish hobby from self-employment for direct tax purposes.

On the other hand, this case vividly illustrates that authorities do not only fulfill their own tasks. In this case, the interdepartmental cooperation between the customs administration, the VAT authorities and the cantonal tax office had far-reaching consequences. By way of administrative assistance, the effectiveness of individual tax audits can be extended to other tax areas of a tax subject. An isolated examination of individual tax types without a view of the entire tax situation, as could be achieved with a comprehensive ICS - be it at the level of an individual or a company - can therefore lead to a spiral of tax consequences or reclassifications and offsets, as in the present case. It is therefore all the more important to assess relevant transactions holistically.

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In many areas, the Swiss VAT regulations are very similar to the European VAT law - but not without arriving at completely different results in individual cases. Accordingly, many of the discussions taking place at European level and in the Member States are also taking place at Swiss level. This also applies, for example, to the supply relationships involving the use of fuel cards. A year ago, the Swiss Federal Tax Administration (FTA) published its first draft on how it would like these supply relationships to be qualified for VAT purposes, and on 20 January 2023 it published its definitive practice on the subject.

Background: Fuel cards

For the purposes of its administrative practice, the FTA defines a fuel card as a card that allows the fuel card holder (customer) to purchase certain supplies at petrol stations upon presentation of the card.

The fuel card issuer shall specify in the general terms and conditions (hereinafter referred to as GTC) and/or contracts the service stations for which the fuel card is valid and the supplies that can be purchased with the card. The fuel card holder may, for example, purchase fuel, vehicle consumables (lubricants, antifreeze, etc.), goods or other services at a petrol station.

Tax treatment

Base case

According to its now published practice, the FTA seems to assume that the supply provided by the fuel card issuer to the fuel card holder is a financial service exempt from VAT without the right to recover input tax. While this presumption was explicitly formulated in the first draft, there is now no clear wording ("it must be examined whether the card can be treated like a credit card for tax purposes"). Administrative sources have indicated that the softer wording in the final publication has not changed the FTA's basic view that, in principle, a financial service is to be presumed to have been provided by the issuer to the holder.

Exception

As an exception to this rule, fuel card issuers have the option of treating the supplies processed via the fuel card as chain transactions (i.e., the service station does not supply the fuel card holder but the issuer, who in turn supplies the fuel card holder). This different treatment is only possible if the following conditions defined by the FTA are cumulatively met:

The fuel card holder presents the fuel card but does not pay for the services received at the petrol station. The petrol station simply issues a delivery note without any reference to VAT;
each provider (petrol station, fuel card issuer) makes the supplies to the recipient and invoices them in its own name and for its own account, including a VAT reference;
each provider itself assumes the full del credere risk of its own customers as well as the warranty for defects of the supplies provided in its own name and on its own account; and each provider must ensure that its contractual partners (except the ultimate fuel card holder) refer to these terms and conditions in all contracts as well as in the GTCs.

Electricity supply

The above principles apply to both fossil fuels and electricity. It should be noted that the supply of electricity is subject to special rules regarding the place of supply for VAT purposes:

The place of supply is deemed to be the place where the recipient of the supply has the registered office of the economic activity or a permanent establishment for which the supply is made (B2B);
in the absence of such a registered office or place of business (B2C), the place of supply is the place where the electricity is consumed, which is deemed to be the place where the electricity is supplied and therefore the place where the charging station is located.

Conclusion

The FTA's practice publication creates legal clarity and allows fuel card issuers to structure their business models accordingly. In view of the clearly formulated catalogue of conditions required to be treated as a chain transaction, we strongly recommend reviewing existing agreements and adapting new contracts accordingly.

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Background

At the end of 2022, the Swiss people approved an increase in VAT rates as of 1 January 2024.

Consequently, the following VAT rates will apply from 1 January:

As usual, delimitation issues arise in the case of tax rate increases to a certain point in time (e.g. in the case of several partial services, periodic services or in the case of a discrepancy between the time of conclusion of the contract and the time of supply beyond the validity periods of the respective old or new tax rates). This article is intended to shed light on some essential aspects that taxpayers should consider before 1 January 2024 against the background of the upcoming tax rate change.

RELEVANT EVENT FOR THE DETERMINATION OF THE TAX RATE

In principle, only the time of supply or (e.g., in the case of permanent services) the period of service provision is decisive for the applicable tax rate. This is all the more relevant because in Switzerland the accrual of the tax is in principle independent of the time of performance of the service. Rather, the tax accrual depends on the date of invoicing or the date of receipt of the payment. The date of invoicing or payment, on the other hand, is not relevant for determining the applicable tax rate.

partial payments or partial invoices,

In the case of partial payments or partial invoices, the services provided up to 31 December 2023 must be invoiced at the previous tax rates, while those provided from 1 January 2024 must be invoiced and settled with the FTA at the new tax rates.

PERIODIC BENEFITS

In the case of periodic services, e.g., magazine subscriptions, the period of service provision is decisive.

In connection with periodic services, that are partly provided after the tax rate increase (e.g., magazine subscriptions, SaaS for consumers), an apportionment of the consideration pro rata temporis is to be made. If the service provider cannot know at the time of sale until 31 December 2023 when exactly the service will be provided (a typical example would be the multi-ride ticket for ski lifts with immediate validity), the time of sale is exceptionally decisive for the applicable tax rate.

advance payments

With regard to advance payments for future services, it should be noted that the portion attributable to the period from 1 January 2024 must already be invoiced and settled at the new tax rate if it is already known at the time of the advance payment that the service will be provided in whole or in part after 31 December 2023.

Reverse Charge

As far as the Reverse Charge is concerned, here too only the time or period of the provision of the purchased service is decisive.

ancillary services

According to the generally applicable rules, ancillary services are treated the same as main services for tax purposes and share their VAT fate. For example, if a car showroom sells and delivers a passenger car including free service for the first two years on 12 December 2023, the purchase price will be invoiced at the current tax rate of 7.7%. The free service for 2 years included in the sales price is treated as an ancillary service and is therefore also subject to the tax rate of 7.7%.

TURNOVER CORRECTIONS

Adjustments of the consideration received are to be adjusted at the tax rates applicable at the time (or period) of supply.

INVOICING

From an administrative point of view, for services that are subject to both the previous and the new tax rates due to the period of their provision and are listed on the same invoice, the date or period of the provision of the service and the respective amount share attributable to it must be shown separately. If this is not possible, all services invoiced must be invoiced at the new, higher rates.

Ultimately, the principle of "tax invoiced is tax owed" also applies in connection with the tax rate change, i.e. the tax shown in the invoice is the tax to be settled with the FTA, even if it is excessive. This is the case if an invoice shows the new tax rates with respect to services provided before 1 January 2024. A subsequent correction of the tax can only be made if a correction of the invoice is made in accordance with Art. 27 para. 2 let. a VAT Act or the service provider can credibly demon-strate that the Swiss State has not incurred any loss of tax as a result.

The new tax rates can be declared in the VAT statement forms for the first time from 1 July 2023.

Other

Further peculiarities and special cases must be taken into account in particular for rental, leasing and commission contracts as well as in connection with the input tax deduction. Taxpayers who account according to the flat-rate tax method also have to consider adjustments in the applicable tax rates.

Here, as well as in certain sectors with complex service relationships (e.g., the energy or construction sector), it is advisable to check the concrete effects on one's own business as early as possible and to implement appropriate measures. Tax rate changes are by no means unusual in Switzerland and the recent past shows that the correct handling of critical issues has been the focus of e.g., VAT audits by the FTA.

Conclusion

An important date for the upcoming tax rate change is 1 July 2023, as from this date it will be possible to settle accounts with the new, increased tax rates. In general, it is important to ensure that the automated booking systems are adapted in good time.

Experience with tax rate changes in the past shows that constellations regularly arise in practice that require a case-by-case consideration and cannot be answered without further ado. In such cases, it is advisable to consult an expert and clarify the questions directly with the FTA, if needed.

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The Swiss Federal Supreme Court recently ordered an art collector to pay back import taxes of around CHF 11 million plus interest on arrears of around CHF 2.5 million. In fact, the judgement concerned the period from 2008 to 2013, which means that the old legal provisions were applied in the case. However, the current provisions of the VAT Act do not deviate from these, which is why the judgement remains valid under the current law.

Background

What ist the postponed (import) VAT Accounting Procedure?

By application of the Postponed VAT Accounting procedure, the importer does not pay the import tax to the Swiss Federal Tax Authorities (FTA), but declares it on a separate form as part of the corresponding quarterly VAT statement and at the same time claims it as input tax (which is why no money flows). According to the Swiss Federal Supreme Court, the application or approval of the Postponed VAT Accounting Procedure does not result in a shift of competence from the Swiss Customs Authorities to the FTA with regard to the collection of import taxes; rather, it is a pure payment method that enables the taxpayer to optimize its cash flow. The application of the Postponed VAT Accounting Procedure is linked to various cumulative requirements, which are listed in particular in Art. 118 of the Swiss VAT Ordinance. These include that the authorization holder is liable to pay tax in Switzerland.

In the case assessed here, the art collector was not registered for VAT in Switzerland, which is why he himself did not have a permit to apply the Postponed VAT Accounting Procedure and was generally also not entitled to recover input tax.

Who can act as an importer of records?

In principle, and irrespective of the application of the Postponed VAT Accounting Procedure, it applies on the basis of customs legislation that the only person who can be a lawful importer of records is the person who can economically dispose of the imported object immediately after importation. In concrete terms, this means that the importer must be entitled to consume or use the object himself or to resell it in his own name (e.g. as part of a commission agreement). Or as the CJEU puts it: Economic power of disposal means being able to dispose of an object in the same way as an owner.

As the holder of an authorization for the application of the Postponed VAT Accounting Procedure acts as an importer of records when he uses it, it is assumed that he also has the power of disposal over the relevant objects. Only then is the use of the authorization considered to be in conformity with the rules. It should be noted that proof of this must be provided in the form of suitable business documents (e.g. contracts, supplier invoices). Simply presenting the authorization to use the Postponed VAT Accounting Procedure is explicitly not sufficient. It must be possible to prove in some other way that the object was under the right of disposal of the importer of records at the time of importation and that the license holder therefore indeed qualifies as a lawful importer of records.

In the present case, the gallery used its authorization to apply the Postponed VAT Accounting Procedure to import the various works of art and thus acted as importer of records. To prove that it also had the power of disposal, it referred to various commission agreements according to which the gallery was to resell the works in its own name. However, the Federal Supreme Court considered it proven that these commission contracts were merely simulated, essentially with the aim of being able to use the authorization for the gallery to apply the Postponed VAT Accounting Procedure for the import of the works (and thus to benefit not only from the cash flow advantage, but also from the fact that the gallery reclaimed the import taxes as input taxes). There were several indications that the contracts were merely simulated, including the fact that a large number of the works of art were exhibited after importation on behalf of the art dealer in his private premises or in a hotel he owned (which makes a sale by the gallery more difficult), the gallery did not always know the correct location of the works of art, and ultimately none of the works of art was ever sold (in one case, a purchase request was even rejected).

Consequence for the present case

Since the commission contracts were merely simulated transactions, the implementation of which was never intended by either of the parties, the gallery also at no time had the power of disposal over the works of art in question for which it used the Postponed VAT Accounting Procedure. In fact, the power of disposal remained with the art collector throughout, who regularly also arranged the imports, so that he is considered the principal (importer of records) and debtor under customs law. By faking commission transactions with the gallery, which subsequently acted as importer of records, he had violated his duties as a person liable to customs and breached federal administrative legislation. In addition, the gallery recovered the invoiced import taxes as input tax in its quarterly VAT returns. As a result, the federal government incurred a tax loss in the amount of the import tax originally owed according to Art. 63, para. 1 of the Swiss VAT Law. This is because if the import had been carried out correctly by the art collector and the import tax had been paid by him, the import tax would also have remained with him as a definitive expense.

Conclusion

Once again, this case shows the importance of careful (and in this case also truthful) documentation and internal organization of certain processes. With the necessary compliance structures and an ICS (Internal Control System) for VAT, the risks of incorrect application of a legal procedure or systematic wrong decisions could be reduced. After all, it does not always have to be criminal energy that leads to considerable VAT assessments. It is sufficient, for example, that the legitimate importer of records is accidentally not recorded to result in serious consequences.

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A stand at an international trade fair, a visit to a customer abroad with overnight accommodation and dinner, the assignment of a fitter to a foreign customer - companies are often active internationally and pay VAT in countries in which they are not registered for VAT purposes. In many cases, this input tax is by no means lost, but can be reclaimed via the input tax refund procedure or reimbursement procedure. We provide an overview of what needs to be taken into account - and with our checklists for the refund procedure in the EU and Switzerland, you can ensure that you do not simply leave input tax unrecovered abroad. . .

EU procedures and deadlines

Swiss companies that have paid foreign VAT in the EU can, in principle, reclaim this VAT. The main requirements for this are set out in Directive 86/560/EEC. The prerequisite for a refund is in principle that the Swiss company:

is registered as an entrepreneur (proof in the form of the entrepreneur certificate)
has neither its registered office nor its management in an EU member state
does not have a permanent establishment in an EU member state from which taxable transac-tions are carried out (otherwise a refund procedure remains possible in principle, but it is then governed by the provisions for companies established in the EU)
has not carried out any transactions in the member state of refund, with the exception of
- supplies of goods and services for which the recipient of the services is liable to pay VAT, or
- transactions in the context of exempted transport services and services ancillary thereto
- intra-Community acquisitions and subsequent supplies within the framework of an intra-Community triangular transaction, or
- supplies subject to the VAT on eServices/ECOM regime.
- supplies covered by the distance sales scheme (Import-One-Stop-Shop).

Applications for VAT refunds must generally be submitted (depending on the country of refund) within 6 months of the end of the calendar year to which the refund period relates. In concrete terms, corre-sponding applications must therefore be submitted by June 30. If the deadline is missed, corre-sponding input taxes can no longer be reclaimed.

For third countries, the application procedure within the EU has not (yet) been harmonized; the specif-ic procedure must be clarified in the respective member state for which an application is to be made. In any case, applicants established in third countries must submit separate applications in all coun-tries in which they wish to claim input tax.[1] In jedem Fall haben in Drittländer ansässige Unternehmen separate Anträge in allen Ländern zu stellen, in denen sie Vorsteuern geltend machen möchten.

Please note: Applications for input tax refund are regularly examined very critically - both with regard to formal aspects (e.g.: Has the form been properly and completely filled out and submitted within the deadline? Are the supporting documents enclosed in the required form and do they comply with the respective national regulations, keyword: VAT-compliant invoices?) as well as on material aspects (e.g.: Was VAT rightly charged? ).[2]).

Checklist Remuneration Procedure EU

By the end of May at the latest, the responsible person in the company should check whether input tax credits have been accumulated to a significant extent in one or more member states in the previous year. An internally defined threshold helps to decide in which countries an ap-plication is worthwhile (e.g. EUR 1'000 invoiced VAT per country). sollte die verantwortliche Person im Unternehmen prüfen, ob im Vorjahr in einem oder mehreren Mitgliedstaaten Vorsteuerguthaben in erheblichem Umfang angehäuft worden sind. Ein intern festgelegter Schwellenwert hilft bei der Entscheidung, in welchen Ländern ein Antrag in Betracht kommt (z. B. EUR 1‘000 in Rechnung gestellte MWST pro Land)
Sofern ein Antrag lohnend erscheint, sollten alle mit MWST belasteten Rechnungen aus dem entsprechenden Mitgliedstaat im Original gesammelt werden (auch bei elektronischen Anträgen besteht die Möglichkeit einer Prüfung mit Stichproben). Achtung bei elektronisch übermittelten Rechnungen. Ein Ausdruck gilt regelmässig nicht als Original.
Im ePortal können Sie die für den Antrag erforderliche Unternehmerbescheinigung schnell und einfach online beziehen: https://eportal.admin.ch/start
Die Behörden prüfen Vergütungsanträge sehr genau! Sofern absehbar ist, dass in einem Staat mit höheren Vorsteuern zu rechnen ist, sollten Mitarbeiter bereits im Vorfeld sensibilisiert werden und Rechnungen beim Verbuchen kritisch auf formelle Richtigkeit geprüft werden. Rechnungskorrekturen sind häufig zeitaufwändig – und die Fristen beim Vergütungsverfahren sind absolut!
- Ein „Fact Sheet“ mit den wichtigsten Informationen bietet Hilfe.
- Interne Weisungen, wie ausländische Rechnungen zu verbuchen sind, vereinfachen das Auffinden relevanter Belege, ohne zu übermässigem administrativem Aufwand zu führen (z. B. „Buchungstext stets beginnen mit dem Land des Rechnungserstellers [z. B. Deutschland]“)
Die Verfahren, Mindestantragswerte und Fristen sind sehr länderspezifisch. Häufig lohnt es (oder ist sogar erforderlich), sich für das Vergütungsverfahren professionelle Hilfe zu holen. Wir unterstützen hierbei gerne mit unserem Netzwerk.

VERFAHREN UND FRISTEN FÜR DAS VEREINIGTE KÖNIGREICH

Durch den Brexit gelten für das Vorsteuervergütungsverfahren die britischen gesetzlichen Regelungen. Der Vergütungsantrag für das Vereinigte Königreich muss sich grundsätzlich auf einen Zeitraum von mindestens drei Monaten und kann sich auf einen Zeitraum von maximal 12 Monaten beziehen.

Achtung: Der Vergütungszeitraum bezieht sich nicht auf das Kalenderjahr, sondern entspricht dem Zeitraum vom 1. Juli bis zum 30. Juni des Folgejahres. Entsprechend müssen die Anträge bis spätestens 31. Dezember des laufenden Jahres bei den britischen Steuerbehörden (HMRC) eingereicht werden.

Wenn der Antrag für einen Zeitraum von weniger als 12 Monaten gilt, darf der Gesamtbetrag der geltend gemachten Mehrwertsteuer nicht weniger als 130 GBP betragen. Bei 12 Monaten beträgt der Mindesterstattungsbetrag lediglich 16 GBP.

VERFAHREN UND FRISTEN IN DER SCHWEIZ

In der Schweiz können sich im Ausland ansässige Unternehmen, die in der Schweiz Aufwendungen für ihre unternehmerische Tätigkeit haben, die darauf bezahlte MWST als Vorsteuern zurückerstatten lassen. Dies gilt, sofern insbesondere folgende Bedingungen kumulativ erfüllt sind:

Das Unternehmen hat seinen Sitz im Ausland und kann eine entsprechende Bestätigung der Unternehmereigenschaft durch den entsprechenden Staat vorlegen,
das Unternehmen ist nicht im schweizerischen MWST-Register eingetragen,
das Unternehmen erbringt in der Schweiz keine steuerbaren Leistungen,
die Kosten sind im Zusammenhang mit Ausgangsleistungen des Unternehmens angefallen, die in der Schweiz steuerbar wären,
der Sitzstaat, in dem das Unternehmen ansässig ist, gewährt der Schweiz das Gegenrecht,
die zu vergütende Vorsteuer beträgt mindestens CHF 500 pro Kalenderjahr und
die zu vergütende MWST wurde vom Leistungserbringer zu Recht belastet.

Für die Antragsstellung ist ein in der Schweiz ansässiger Vertreter zu bestellen. Der Antrag muss via offizielles Formular der ESTV und unter Beilage der Originalbelege zwischen dem 1. Januar und dem 30. Juni des Folgejahres, in dem die Kosten entstanden sind, gestellt werden. Wird diese Frist versäumt, kann die Vorsteuer nicht mehr geltend gemacht werden.

CHECKLISTE VERGÜTUNGSVERFAHREN SCHWEIZ

By the end of May at the latest, the responsible person in the company should check whether input tax credits have been accumulated to a significant extent in one or more member states in the previous year. An internally defined threshold helps to decide in which countries an ap-plication is worthwhile (e.g. EUR 1'000 invoiced VAT per country). sollte die verantwortliche Person im Unternehmen prüfen, ob im Vorjahr in der Schweiz ein Vorsteuerguthaben von mindestens 500 CHF angehäuft worden ist.
Sofern ein Antrag lohnend erscheint, sollten alle mit MWST belasteten Rechnungen aus der Schweiz im Original gesammelt werden. Achtung bei elektronisch übermittelten Rechnungen. Ein Ausdruck gilt regelmässig nicht als Original.
Die Unternehmerbescheinigung bzw. ein ähnlicher Nachweis ist dem Antrag beizulegen
Die ESTV prüft Vergütungsanträge sehr genau! Sofern absehbar ist, dass in der Schweiz mit höheren Vorsteuern zu rechnen ist, sollten Mitarbeiter bereits im Vorfeld sensibilisiert werden und Rechnungen beim Verbuchen kritisch auf formelle Richtigkeit geprüft werden. Rechnungskorrekturen sind häufig zeitaufwändig – und die Fristen beim Vergütungsverfahren sind absolut! Ein „Fact Sheet“ mit den wichtigsten Informationen bietet Hilfe.
PrimeTax bietet professionelle Hilfe für das Vergütungsverfahren.

Fazit: Vergütungsverfahren sind verhältnismässig kompliziert und langwierig. Gerne unterstützt PrimeTax Sie dabei, diese erfolgreich durchzuführen.

[1] So kennen einige Mitgliedstaaten das Erfordernis der Ernennung eines Vertreters im Inland, andere verzichten hierauf. In einigen Mitgliedsstaaten ist der Antrag in Papierform samt Original-Belegen zu stellen, andere erfordern eine elektronische Antragstellung. Zusätzlich sind gegebenenfalls besondere Vorschriften des betreffenden EU-Mitgliedstaates zu berücksichtigen. Beispielsweise können die Anträge in Polen, Rumänien, der Tschechischen Republik und der Slowakei nur in der jeweiligen Landessprache eingereicht werden oder in Ungarn ist die Geschäftsbeschreibung nach dem NACE-Code nicht erforderlich.

[2] So hat es beispielsweise in Bezug auf Exporte und innergemeinschaftliche Lieferungen in Deutschland bereits im Jahr 2016 eine Änderung in der Praxis gegeben, die aber auch heute noch hie und da übersehen wird. Das Bundesfinanzministerium hat bereits 2016 die Verwaltungsanweisung veröffentlicht, wonach Vorsteuer, die in Rechnungen über (grundsätzlich steuerbefreite) Exporte oder innergemeinschaftliche Lieferungen gesondert ausgewiesen ist, nicht vergütet wird, wenn die Voraussetzungen für die Steuerbefreiung im Grundsatz erfüllt sind. Dies gilt auch dann, wenn die Voraussetzungen für die Steuerbefreiung zwar objektiv erfüllt sind, der Lieferant aber dennoch die Steuer belastet hat, weil ihm z.B. der entsprechende Buch- und Belegnachweis fehlt. In diesen Fällen läge ein unrichtiger Steuerausweis nach Art. 14c Abs. 1 UstG vor.

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Alle Jahre wieder steht die Steuererklärung ins Haus. Am 31. März endet im Kanton Zürich die Frist, um sie einzureichen – wobei sich diese zumeist problemlos verlängern lässt. Eine Steuerexpertin und zwei Steuerexperten beantworten Fragen und geben Tipps für die Steuererklärung. Die Angaben beziehen sich auf den Kanton Zürich.

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