Customs Clearance


Application for a tax account:

  • Application for a sales tax number
  • ID#

In certain EC countries, an application for a tax account, with its associated sales tax and ID numbers, is possible only through a financial representative.

According to trade regulations, Swiss or other non-EC clients who have fulfilled the above conditions do NOT have domestic status, but can conduct trade as if they were domiciled in the EC.

Reporting obligation

  • reporting of statistics to the foreign trade statistics office
  • on a regular basis, reporting of deliveries within the EC

With the exception of deliveries in the country in which registration has taken place, invoices can be calculated without the value-added tax, on the condition that the client has registered.

- German tax account number to German tax account number > bill with German value-added tax

- German tax account number to Netherlands tax account number > bill without value-added tax

Billing example:

  • Swiss supplier to German customer
  • Swiss supplier to other EC customers

EC customers are obligated to report to their national tax authorities, just as they do in regard to other business transactions within the EC.

Financial Matters:

  • bookkeeping with the tax authority

As noted above, in some countries this task must be performed by a financial representative.