Switzerland – Practical Manual – Tax Obligations for Foreign Companies
Country Briefs
Switzerland
16 July 2021
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If you deal with companies in Switzerland, you may be able to claim a Swiss VAT refund.
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 | 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 |
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 Authorities in Switzerland | Tax authorities |
| Ministry of Finance in Switzerland | Ministry of Finance |
| Check a VAT number in Switzerland | Check a VAT number |
The current VAT rates in Switzerland are as follows:
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.
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:
In principle, a company not resident in Switzerland can recover all or part of the VAT incurred on its expenses. There are two scenarios: Learn more about our VAT recovery services.
*This information is subject to change without notice.
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