Swiss VAT - Rates & Registration

What you need to know

The indirect tax system in Switzerland is VAT/MWST/IVA/TVA. VAT is due on any supply of goods or services rendered within the territorial scope of Switzerland where there is a taxable supply by a taxable person in the course or furtherance of any business carried on by him.

VAT is also due on the importation of goods into Switzerland.

  • Fiscal representative-Mandatory for non-established businesses
  • VAT registration threshold- CHF 100,000
  • Filing-Quarterly. Applications can be made for monthly returns.
  • Returns due-60 days after VAT period ends.

Swiss VAT - Rates & Thresholds

Rates

8%

(Standard)

N/A

(Reduced)

Tax Type

VAT

Registration Threshold

CHF 100,000

Rates

Tax Type

Registration Threshold

8%

(Standard)

N/A

(Reduced)

VAT

CHF 100,000