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This guide provides an overview of VAT (Value Added Tax) in Switzerland, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Switzerland or with Swiss customers.
Switzerland’s VAT system, governed by the Federal Law on Value-Added Tax (MWST), applies to most goods and services within Switzerland, as well as on imports.
Swiss Franc (CHF)
CHE followed by 9 digits and MWST (e.g., CHE-123.456.789 MWST)
Yes, required for non-EU businesses conducting VAT-related activities in Switzerland.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 8.1% | Standard Rate | Applies to most goods and services |
| 3.8% | Special Rate | Applies to accommodation services |
| 2.6% | Reduced Rate | Applies to essential goods like foodstuffs, books, and newspapers |
| Business Type | VAT Registration Threshold |
| Resident Businesses | CHF 100,000 per annum |
| Non-Resident Businesses | CHF 100,000 of worldwide sales in the previous 12 months, of which at least CHF 1 is in Switzerland |
| Business Type | VAT Registration Threshold |
| Resident Businesses | CHF 100,000 per annum |
| Non-Resident Businesses | CHF 100,000 of worldwide sales in the previous 12 months, of which at least CHF 1 is in Switzerland |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 8.1% |
| Threshold for Registration | CHF 100,000 of worldwide sales in the previous 12 months, of which at least CHF 1 is in Switzerland |
| VAT on B2B Sales | Reverse charge mechanism applies |
Switzerland applies VAT on digital services based on the consumer’s location and mandates registration for non-resident businesses providing digital services to Swiss customers.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
E-invoicing is not mandatory for private sector businesses in Switzerland but is encouraged for efficiency. Public sector suppliers are required to comply with e-invoicing standards.
Switzerland mandates digital reporting of VAT-related transactions through an electronic submission system approved by Swiss tax authorities.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Swiss VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
