I run a small software development shop, registered in Switzerland. We sell installable software in productized form. We also employ a local accounting firm to handle our accounting and advise on taxation matters. At the moment the state of affairs is such that we do NOT need to charge or to report VAT on any sales unless it's a sale to a Swiss customer. I had them double-check this and I also got a second opinion from another company. Not Swiss = No VAT, period. So, this -
a Swiss supplier must charge the VAT rate of the EU
Member State where EU consumers are domiciled or the
services are used and enjoyed
doesn't correlate with reality on my end. I can only guess that the discrepancy is due to this being specific to -
Telecommunications and broadcasting companies, as
well as providers of electronic services to consumers
doesn't correlate with reality on my end. I can only guess that the discrepancy is due to this being specific to -
and not to installable software vendors.