Hi Philipp, Why is that? Do you think that it's not eligible to be recognized as a > charitable non-profit? I'm just interpolating from German law, but for > non-profit missions you're not able to recover VAT and not obliged to > collect > VAT. Of course that would depend on the association being recognized to be > charitable… > > In Switzerland the relevant point is if the VAT-taxed revenue is higher > 100000 or 150000 (for non-profits) then you have to collect VAT.
But, it really depends on what you sell if you have to charge VAT on it: e.g. * Donations (no VAT) * Sponsoring (VAT) This doesn't really hurt us, as we just charge this in addition to the agreed amount for Swiss companies and they'll get the same amount back from VAT. For non-swiss companies we expect to not need to charge VAT. * Bar/Kiosk sales (VAT) This is not a problem as we get the VAT back we pay for the food/drinks we buy from the supplier. So we only "lose" the VAT on our profit. > For the business arm of the association that might be the case if the > revenue > in that particular branch of operations is too big, of course. But again > just > interpolating from German's tax laws which apply, for instance, to FFIS. > > Yes, that's similar to Switzerland then. Just remember Sponsoring != Donation. They except to get something back. That's why it's not tax-exempt. Philipp
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