As far as you are concerned, when it comes to quotations and invoicing we operate exactly like a Swiss company and charge you Swiss VAT at 7.7%.
The customs clearance is not arranged on behalf of your company, but on behalf of 1zu1 Prototypen GmbH & Co KG with Swiss VAT number (CHE-142.503.454). This means you will not receive any documents and invoices for Swiss VAT from a freight forwarder operating at the border. When importing the goods, we pay any Swiss VAT that is due directly to the Swiss tax office. You are therefore not involved in the customs clearance process in any way.
The DDP costs shown on the invoice include the costs for both export and import customs clearance.
Injection-molding tools created and stored at 1zu1
According to information published by the Swiss tax authorities, we are obliged to charge 7.7% VAT on stored injection-molding tools if the service from the tool (production of the injection-molded parts) is exported to Switzerland. We therefore charge for the pro-rata tooling costs in the course of delivery of the initial samples, including Swiss VAT at 7.7%. No Austrian taxes are payable.
Special case: If you order initial samples for delivery to another country, the VAT for the destination country will be added to the tooling costs. For example, this is currently 20% for deliveries to Austria and other EU countries – unless your Swiss company has a valid VAT ID number for the desired EU destination country.
Please inform your accounting department about this regulation, which is mandatory for us. Please notify us of all existing VAT ID numbers that are associated with your company.