1. Case 1: Swiss customer orders in Germany, delivery from Italy
Kering
Italy
Kering
Germany
B1 and B2 D
DSK imports the goods for:
Kering
Germany
c/o Fiscal Representative
A1 and A2 E F
Endconsumer A1
Endconsumer A2
Switzerland

2. A1: Swiss endconsumer A1 orders goods from Kering Germany
B1: Swiss endconsumer pays goods (invoice from Kering Germany with 8% VAT)
B2: Swiss endconsumer pays goods (invoice from Kering Germany with 8% VAT)
C: Kering Germany advises Kering Italy to deliver the goods to both Swiss endconsumers
D: Kering Italy issues only one proforma invoice for the goods for customer A1 and A2 possiblity of Sammelverzollung) to Kering Germany c/o fiscal representative  on this proforma invoice, there is no VAT
E: DSK imports the goods in the name of Kering Germany (address Fiscal representative, 9050 Appenzell). Kering Germany has to pay import duty. Unterstellungserklärung 1236 is signed.
F: endconsumer A1 and A2 receive the goods

3. Case 2: Swiss customer orders in Italy, delivery from Italy
Kering
Italy
A1 + A2
Endconsumer A1
B1 + B2
E1 + E2 C
Endconsumer A2
DSK imports the goods for:
Kering Italy
c/o Fiscal Representative D
Switzerland

4. A1: Swiss endconsumer A1 orders goods from Kering Italy
B1: Swiss endconsumer A1 pays goods (invoice from Kering Italy with 8% VAT)
B2: Swiss endconsumer A2 pays goods (invoice from Kering Italy with 8% VAT)
C: Kering Italy delivers the goods to both Swiss endcostumers
Kering Italy issues only one proforma invoice for the goods for customer A1 and A2 possiblity of Sammelverzollung) to Kering Italy c/o fiscal representative, 9050 Appenzell  on this proforma invoice, there is no VAT  this fiscal representative is not yet installed!!!!
D: DSK imports the goods in the name of Kering Italy (address Fiscal representative, 9050 Appenzell). Kering Italy has to pay import duty.
E: endconsumer A1 and A2 receive the goods