Questa guida offre una panoramica dell'IVA in Svizzera, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno della Svizzera.
Le imprese straniere che sostengono spese soggette a IVA in Svizzera possono richiederne il rimborso.
Fai affari in Svizzera? Devi rispettare le regole della legge federale sull'imposta sul valore aggiunto (IVA).
Sì, è disponibile per le aziende al di sotto della soglia.
La Svizzera applica l'IVA sui servizi digitali in base alla posizione del consumatore e impone la registrazione alle imprese non residenti che forniscono servizi digitali a clienti svizzeri.
Per richiedere il rimborso dell'IVA in Svizzera non sono necessarie le fatture e le ricevute originali, ma è possibile presentare scansioni o fotocopie.
Sì, è consentita una sola richiesta (annuale) di rimborso dell'IVA svizzera per l'IVA sostenuta in Svizzera nell'anno civile precedente.
Una richiesta di rimborso dell'IVA in Svizzera deve superare i 500,00 CHF.
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Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.
