2024 Guide – VAT in Switzerland

Appoint a fiscal representative in Switzerlandand make sure to be 100% VAT compliant

VAT in Switzerland

If you deal with companiesin Switzerland, you may be able to claim a VAT refund.Swiss
Whether you’re a European or non-European company, establishing certain activities in Switzerland may mean you need to register for VAT. You will need to appoint a tax representative to fulfil your VAT reporting obligations in Switzerland.
We have put together for you the specific information on the VAT regulations in Switzerland.

Basic information

EU membership n/a
ISO code CH
VAT introduced in Switzerland 1995
VAT name in Switzerland Mehrwertsteuer (MWST), Taxe sur la valeur ajoutée (TVA), Imposta sul valore aggiunto (IVA)
VAT ID format in Switzerland CHE-123.456.789 MWST
Territories with special status in Switzerland n/a

VAT rates in Switzerland

Standard VAT rate 8,10 %
Reduced VAT rate (1) 3,80 %
Reduced VAT rate (2) 2,60 %
Super reduced VAT rate n/a
VAT parking rate n/a
Zero VAT rate no

Reporting frequency in Switzerland

VAT returns monthly, quarterly
Reporting currency CHF

VAT-related penalties in Switzerland

Failure to file a VAT return Penalty not specified.
Late payment of VAT Interest on late payment of 4% of the amount of VAT due.
Failure to report ESL/DEB n/a.

Useful links on VAT in Switzerland

Tax Administration in Switzerland Tax authorities
Ministry of Finance in Switzerland Ministry of Finance
Check a VAT number in Switzerland Check a VAT number
Need VAT assistance in Switzerland? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Switzerland subject to Swiss VAT, may be required to appoint a tax representative. Established in Switzerland, the fiscal representative will fulfill the company’s VAT obligations to the Swiss tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Switzerland to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Switzerland.
Intra-Community and Swiss VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Switzerland, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Switzerland, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Switzerland? Contact us now.

Switzerland, or the Swiss Confederation, is a founding member of the European Free Trade Association (EFTA) and a member of the Schengen area, but not of the European Union or the European Economic Area.

Switzerland has the second highest nominal GDP per capita in the world. The service sector accounts for almost 75% of GDP.

The Swiss Value Added Tax regulations were codified in 1995 by the Value Added Tax Act (VAT Act). Any company not established in Switzerland that supplies goods or services not subject to reverse charges must register for and pay Swiss VAT (subject to thresholds).
This non-established company will have to appoint a fiscal representative to assist with this and processing the various returns required in Switzerland.

The VAT rates currently in force in Switzerland are as follows:

  • Standard VAT rate: 8,10 %
  • Reduced VAT rate (1): 3,80 %
  • Reduced VAT rate (2): 2,60 %
  • Super reduced VAT rate: n/a
  • VAT parking rate: n/a
  • Zero VAT rate no

Need a tax representative in Switzerland? Contact us now.

Why identify yourself to VAT in Switzerland?

You may need a VAT number in Switzerland to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.

Swiss VAT is named Mehrwertsteuer (MWST), Taxe sur la valeur ajoutée (TVA), Imposta sul valore aggiunto (IVA)and the VAT numbers in Switzerland have the following structure: CHE-123.456.789 MWST.

How do I get a VAT number in Switzerland?

The administrations in charge of VAT in Switzerland are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Switzerland, you’ll need to complete and submit periodic declarations to ensure your VAT compliance.

To check if your activities require VAT identification in Switzerland, use our VAT simulator or contact us.

Companies with a VAT number in Switzerlandmust complete and file dVAT decl arations in Switzerland detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly, quarterly .

Failure to comply with the deadlines imposed by the Swiss authorities for the deposit and payment of VAT will result in the payment of penalties .

These penalties are defined as follows in Switzerland:

  • Penalties for failure to file a VAT return in Switzerland: Penalty not specified.
  • Penalties for late payment of VAT in Switzerland: Interest on late payment of 4% of the amount of VAT due.

Need VAT assistance in Switzerland? Contact us now.

In principle, a company not resident in Switzerland can recover all or part of the VAT incurred on its expenses.

There are two scenarios:

  • The company, whether established in Switzerland or not, is already registered for VATin Switzerland, or is obliged to register for VAT in Switzerland. In this case, they must apply for a VAT refund via the periodic VAT return filed in Switzerland.
  • The company, whose domicile or registered office is in a country that grants reciprocity, is not registered for VAT in Switzerland and is not obliged to do so. In this case, they must use the services of a representative domiciled in Switzerland to carry out the formalities imposed by the Swiss administration in its name and on its behalf.

Learn more about our VAT recovery services.

*This information is subject to change without notice.


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