Switzerland VAT profile
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Switzerland VAT Profile
| Standard VAT Rate | 8.1% |
| Reduced VAT Rate | 2.6%, 3.8% |
| EU VAT Number | CHE123456789 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | SME Thresholds (Resident Businesses) - CHF 100,000 Non resident - CHF 100,000 businesses worldwide turnover |
| Fiscal representative required for non EU companies | From 2025, the VAT Authority may waive the appointment of fiscal representative provided the fulfilment of the procedural obligations by the taxable person are guaranteed in another way |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: In case of a regular input tax surplus - Quarterly: This is a standard filing frequency - Half-yearly: If a yearly turnover from taxable supplies does not exceed CHF 5,005,000 Filing and Payment Deadline - 60 days following the reporting period |
| Annual VAT Returns | Annual VAT return should only be filed if there are additional transactions to report Filing Deadline: 240 days following the reporting period |
| Intrastat | Not applicable |
| EC Sales List | Not applicable |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News Switzerland
Latest tax technology news and blog posts
February 13, 2026
The Swiss Federal Council has proposed a temporary increase in the VAT rate to finance a military and security infrastructure. Key Details of the Proposal – A […]
December 22, 2025
As of January 1, 2025, Swiss VAT-registered small and medium-sized enterprises (SMEs) are able to opt for annual VAT reporting instead of the previous quarterly or monthly submissions. […]
November 24, 2025
The Swiss government’s proposed increase of the standard Value Added Tax (VAT) rate from 8.1% to 8.8%, initially planned for January 2026, is now likely to be delayed until […]