Standard VAT Rate: 8%
Reduced VAT Rate: 2.5%, 3.8%
Non resident -CHF100,000
IC Acquisitions - N/a
Liable for the tax is any person, who irrespective of legal form, object and view to
gain, carries on a business and is not exempt from tax liability. A person carries on a business, who:
independently performs a professional or commercial activity with the purpose of the sustainable earning of income from supplies; and
acts externally under his own name.
Exempt from tax liability is anyone, who:
within one year generates in Switzerland turnover from taxable supplies of less than 100,000 Swiss Francs, unless he or she waives the exemption from tax liability; the turnover is measured by the agreed considerations without the tax;
carries on a business with their place of business abroad, which makes supplies in Switzerland subject exclusively to the acquisition tax (Art. 45–49); not exempt from tax liability is, however, anyone who carries on a business with their place of business abroad, which in Switzerland renders telecommunication or electronic services to recipients who are not liable to the tax;
as a non-profit, honorary sporting or cultural association or as a charitable organisation generates in Switzerland a turnover from taxable supplies of less than 150,000 francs, unless he or she waives exemption from tax liability; the turnover is measured by the agreed considerations without the tax.