EASYTAX, VAT fiscal representative

VAT in Switzerland

VAT Guide for Non-EU countries within Europe in 2022

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 membershipn/a
ISO codeCH
VAT introduced in Switzerland1995
Nom de la TVA in SwitzerlandMehrwertsteuer (MWST), Taxe sur la valeur ajoutée (TVA), Imposta sul valore aggiunto (IVA)
VAT ID format in SwitzerlandCHE-123.456.789 MWST
Territories with special status in Switzerlandn/a

VAT rates in Switzerland

Standard VAT rate7,70 %
Reduced VAT rate (1)3,70 %
Reduced VAT rate (2)2,50 %
Super reduced VAT raten/a
VAT parking raten/a
Zero VAT rateno

Reporting frequency in Switzerland

VAT returnsmonthly, quarterly
Reporting currencyCHF

VAT-related penalties in Switzerland

Failure to file a VAT returnPenalty not specified.
Late payment of VATInterest on late payment of 4% of the amount of VAT due.
Failure to report ESL/DEBn/a.

Useful links on VAT in Switzerland

Tax Administration in SwitzerlandTax authorities
Ministry of Finance in SwitzerlandMinistry of Finance
Check a VAT number in SwitzerlandCheck a VAT number
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.

Les taux de TVA actuellement en vigueur in Switzerland sont les suivants:

  • Standard VAT rate: 7,70 %
  • Reduced VAT rate (1): 3,70 %
  • Reduced VAT rate (2): 2,50 %
  • Super reduced VAT rate: n/a
  • VAT parking rate: n/a
  • Zero VAT rate no

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

VAT Swiss 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 in Switzerland VAT are the following: Tax authorities, Ministry of Finance.

Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Switzerlandyou’ll need to file periodic VAT returns to ensure your VAT compliance.

Companies with a VAT number in Switzerland must complete and submit VAT returns in Switzerland detailing all taxable income (sales) and expenses (costs), with the following periodicity: 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.

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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