VAT for non-established businesses, across the EU, UK and Switzerland
Getting your goods cleared is only half the job. The other half is making the VAT work in your favour, registered where you must be, reclaimed where you can be, and never paid twice.
Two decades in customs & VAT · Big Four background · Established in the EU, UK and Switzerland
Why import and VAT cannot be solved separately
Importing creates VAT obligations and VAT opportunities at the same moment. Solve the customs side but mishandle the VAT and you can pay import VAT you never recover. We line the two up so clearance and VAT recovery are designed together, not bolted on afterwards.
This is the natural companion to our importer of record service.
What we handle
VAT registration
Where importing, holding stock or selling locally triggers a VAT registration, we get you registered correctly: in the relevant EU member state, in the UK, where non-established sellers register with no turnover threshold, or in Switzerland, once worldwide taxable turnover passes CHF 100,000.
Tax / fiscal representation
Many non-EU businesses must appoint a fiscal representative who is jointly responsible for VAT compliance. We act as that representative ourselves in Switzerland and the UK. Across the other EU member states we partner with an established fiscal representative and run the compliance ourselves, so you get one accountable point of contact either way.
Periodic VAT returns
We keep you compliant return after return: preparing and filing periodic VAT returns, meeting deadlines, handling related reporting, and reconciling Postponed VAT Accounting statements in the UK so import VAT is declared and reclaimed cleanly.
VAT refunds under the 13th Directive
Where you have incurred VAT in a country you are not registered in, the 13th Directive route can recover it, subject to conditions, reciprocity, minimum amounts and strict deadlines. We assess eligibility and manage the claim end to end so the refund is not left on the table.
Recovering import VAT, and protecting cash flow
The goal is simple: do not let import VAT sit as trapped cash. In the UK, Postponed VAT Accounting lets the registered business declare and reclaim import VAT on the same return instead of paying at the border. Several EU member states allow import VAT to be deferred or reverse-charged on the VAT return rather than paid up front. Switzerland offers the transfer procedure to the same effect. We help put the right mechanism in place for the registered party, so the VAT is recovered and not paid twice.
Recovery usually hinges on one thing: the owner of the goods being VAT-registered in the country of import. That makes it the party entitled to deduct or reclaim the import VAT. We set that registration up. We also arrange the fiscal representation that some countries require, acting as that representative in Switzerland and the UK, and partnering with one elsewhere. Get it right and import VAT becomes a wash rather than a cost. In a 25% VAT country such as Sweden, that can be close to a quarter of the goods’ value. Even at Switzerland’s 8.1%, it adds up quickly. We do not promise blanket recovery, because the right to deduct depends on each party’s position. We structure things so the recovery is actually there.
VAT in the EU, UK and Switzerland
European Union
Registration is triggered by activities such as importing, holding stock or making local supplies, and some member states require a fiscal representative for non-EU businesses. The right entry point and the right deferment/reverse-charge mechanism can make a real cash-flow difference.
United Kingdom
Non-established taxable persons register for UK VAT with no turnover threshold, need a GB EORI to import, and should use Postponed VAT Accounting to avoid paying import VAT at the border.
Switzerland
Foreign businesses register once worldwide taxable turnover exceeds CHF 100,000 and, in most cases, appoint a Swiss-domiciled fiscal representative. The transfer procedure defers import VAT.
One coordinated partner for customs and VAT
Because we can act as your importer of record and your VAT representative, customs and VAT are handled by one team that sees the whole picture. That team is backed by close to twenty years of indirect-tax experience and a Big Four background. Fewer hand-offs, fewer gaps, and a VAT position that is designed rather than discovered.
VAT FAQs
Reviewed by Occendra's indirect-tax team
Mikael · Managing Director · LL.M., specialisation in tax
We believe ambition, not barriers, should decide how far a business can go. So we put close to twenty years of customs and VAT expertise to work for you. It was built in Big Four firms and in-house tax teams. We are the established party that takes on the barriers others will not. We do not only advise. We file the declarations and carry the responsibility ourselves.
Make your VAT work for you
Tell us where you import, warehouse and trade. We will map the registrations, representation and refunds, and keep your import VAT recoverable.