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COUNTRY PROFILES

SWITZERLAND (MWST)

Standard VAT Rate: 8%

Reduced VAT Rate: 2.5%, 3.8%

Registration Threshold

Resident -CHF100,000                                                               
Non resident -CHF100,000
IC Acquisitions - N/a

VAT Registration

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.

Automate your VAT compliance processes in SAP

VAT Returns

VAT returns must be made Quarterly; on application of the taxable person: monthly VAT returns are possible, if there are regular input tax surpluses,

The time limit for filing the VAT return is 60 days of the end of the reporting period

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