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SWISS VAT
Swiss VAT System
Switzerland levies VAT on goods and services at three tiers: a standard rate of 8.1%, a reduced rate of 2.6% for everyday essentials, and a special accommodation rate of 3.8% for lodging. Registration is mandatory for Swiss businesses with annual turnover exceeding CHF 100,000, and for foreign businesses whose global turnover exceeds CHF 100,000.
TAX RATES
Swiss VAT Rates (Current)
| Rate | Percentage | Applies To |
|---|---|---|
| Standard | 8.1% | Most goods and services (was 7.7% until Dec 2023). |
| Reduced | 2.6% | Food, non‑alcoholic beverages, books, newspapers, medicines, menstrual products. |
| Accommodation | 3.8% | Hotel stays, B&Bs, and similar lodging services. |
| Zero/Exempt | 0% | Exports, international transport, certain financial and insurance services. |
REGISTRATION
When to Register for VAT
| Business Type | Threshold | Notes |
|---|---|---|
| Swiss resident companies | CHF 100,000 annual domestic turnover | Registration mandatory once exceeded; voluntary below threshold. |
| Foreign companies | CHF 100,000 global annual turnover | Includes worldwide revenue, not just Swiss sales. Registration required if threshold is met. |
| Voluntary registration | Below CHF 100,000 | Permitted; useful for reclaiming input VAT on purchases. |
Registration Process
Registration is done via the Swiss Federal Tax Administration (FTA) online portal. Processing typically takes four weeks, after which you receive your Swiss VAT number. Foreign companies without a Swiss presence must typically appoint a fiscal representative to handle VAT obligations.
Our accounting service provides expert advice on VAT registration, compliance and ongoing reporting — so you can focus on running your business.
OBLIGATIONS
VAT Obligations
File Periodic VAT Returns
Usually quarterly, or monthly if turnover is high.
Pay VAT Due or Claim Refunds
Within the deadline — typically 60 days after the reporting period.
Maintain Records for 10 Years
In accordance with Swiss bookkeeping requirements.
EU COMPLIANCE
Selling to EU Customers: OSS and IOSS
Switzerland is not a member of the EU and does not participate in the EU’s internal VAT system. However, Swiss businesses selling goods or digital services to EU consumers can still simplify cross‑border VAT compliance through the EU’s One‑Stop Shop (OSS) and Import One‑Stop Shop (IOSS) schemes — with certain restrictions.
- You cannot use Union OSS (reserved for EU‑established businesses).
- You can use Non‑Union OSS for digital services (B2C) via an EU intermediary.
- You can use IOSS for goods ≤ €150 shipped to EU customers, also via an intermediary.
How It Works
Register through an intermediary in one EU member state, charge the destination country’s VAT rate at checkout, and submit a single monthly OSS/IOSS return. The intermediary distributes VAT to each member state.
Note: OSS/IOSS only covers EU VAT. You must still handle Swiss domestic VAT separately.
SCENARIOS
Common VAT Scenarios for Foreign Companies
| Scenario | VAT Treatment |
|---|---|
| Selling goods from abroad to Swiss customers | Register if global turnover > CHF 100,000; charge 8.1% (or reduced rate if applicable). |
| Swiss subsidiary selling to Swiss customers | Subsidiary registers separately; local CHF 100,000 threshold applies. |
| Digital services to Swiss consumers | Register if global turnover > CHF 100,000; charge 8.1%. |
| Exporting goods from Switzerland to EU/elsewhere | Zero‑rated (0%) if properly documented as export. |
| Buying goods/services in Switzerland | Reclaim input VAT if registered; otherwise, cost is VAT‑inclusive. |
Get Started with Swiss VAT
We help foreign and domestic businesses navigate Swiss VAT registration, compliance, and cross‑border EU obligations.
+41 76 244 00 70
info@swissincorporated.com
Disclaimer: Information based on publicly available data as of January 2026. VAT rates and thresholds may change. This page does not constitute tax or legal advice.