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 (this is based ion global turnover, not only Swiss sales).
- Filing – Quarterly. Applications can be made for monthly returns.
- Returns due – 60 days after VAT period ends.