Swiss VAT rates and VAT compliance

The standard VAT rate in Switzerland is 8.1%. A reduced rate of 2.6% applies to essential goods and services such as food (excluding alcoholic beverages), medications, certain agricultural products, and printed publications. A special rate of 3.8% applies to accommodation services, such as hotel stays.

Businesses registered for VAT in Switzerland must apply the correct VAT rate on their supplies of goods or services and remit the collected tax to the Swiss Federal Tax Administration (FTA) by filing periodic VAT returns.

A small number of organisations — such as non-profits, religious bodies, and governmental institutions — and certain events like trade fairs may be partially exempt from VAT. Businesses dealing with these entities should confirm applicable VAT treatment.

Non-residents can reclaim VAT on purchases meeting the minimum spend threshold of CHF 300.

A valid VAT number is required in Switzerland for any business, professional, or agricultural activity — by both residents and non-residents.

There is no domestic VAT registration threshold — any taxable activity requires registration.

For cross-border business-to-consumer (B2C) digital services, goods, or telecom, VAT registration is required once the business has over CHF 100,000 in global turnover and any sales to Swiss consumers.

For more information on VAT registration in Switzerland, visit our Swiss VAT registration page.

VAT-registered businesses in Switzerland are required to submit periodic VAT returns detailing the VAT charged on sales and the VAT paid on purchases. Returns are generally filed quarterly or monthly, depending on the taxpayer’s turnover.

Businesses must also file an annual VAT return. All filings must be submitted electronically via the FTA’s ePortal.

For more information on VAT returns in Switzerland, visit our Swiss VAT returns page.

Foreign entities storing goods in Switzerland without a local permanent establishment may need to register for VAT to report arrivals/imports and subsequent local sales.

Call-off stock: If goods are held under the single control of one Swiss customer on a sale-or-return basis, foreign suppliers may not need Swiss VAT registration. This relies on a formal stock agreement, the transfer of ownership within one year, and both parties’ VAT IDs known at dispatch.

Consignment stock: When goods are stored under a foreign company’s control for multiple customers, the supplier must register for VAT in Switzerland. Domestic reverse charge rules may also apply.

For goods imported from outside Switzerland, VAT registration may be required regardless of arrangement due to import reporting obligations.

How businesses can recover Swiss VAT:

EU businesses: May apply for a VAT refund through their own national tax authorities under the 8th Directive. The deadline is 30 September of the year following the invoice date.

Non-EU businesses: May submit claims under the 13th Directive, if there is a reciprocity agreement with Switzerland. Claims must be submitted by 30 June of the following year and typically require a fiscal representative.

While Switzerland monitors trade with the EU, it is not part of the EU Intrastat system. It runs its own foreign trade statistics under Swiss Federal Customs Administration rules. Switzerland monitors trade via statistical declarations on cross-border movements of goods. These declarations are submitted by VAT-registered businesses and help ensure VAT is properly accounted for across borders.

Intrastat is required when taxable goods cross Swiss borders:

• Arrivals: Goods received from another country

• Dispatches: Goods sent abroad

Imports from outside Switzerland and exports beyond Switzerland do not require Intrastat reporting.

All arrivals must be reported once the threshold is met.

Use Form INTRA:

• Customer’s VAT number

• Value of goods

• Country of origin/destination

• Product type using classification codes

Foreign companies must obtain written approval from the Swiss tax authorities to be listed in the register of entities authorised for cross-border trade.

This is separate from obtaining a VAT number.

Intrastat reports are generally due by the 15th of the month following the reporting period. Filing is often annual or ad hoc, but if trade volume is high enough it may be required monthly or quarterly.

Registered businesses must follow strict invoicing, recordkeeping, and reporting rules:

• Issue VAT-compliant invoices with all required data

• Maintain VAT registers

Tax point rules:

• Goods: VAT due when title passes or transport begins

• Services: VAT due on invoice, prepayment, or service completion

• Real estate: When property contract is signed

• Imports: At customs clearance or end of duty suspension

  
  

Refunds are processed via credit notes. Foreign currency conversions must use approved exchange rates.

VAT returns and payments are due within 60 days after the close of the reporting period.

Foreign businesses supplying digital services — such as streaming, SaaS, online media, and telecom — to Swiss consumers must register for Swiss VAT if their global turnover exceeds CHF 100,000 annually and they make any sales in Switzerland. This also applies to businesses in Liechtenstein under the shared VAT area.

B2B supplies may be subject to the reverse charge mechanism.

Electronic platforms facilitating low-value digital or physical goods sales to Swiss consumers may be deemed suppliers and required to register, collect, and remit VAT.

VAT returns are generally filed quarterly, with an option for annual filing for eligible SMEs under the revised Swiss VAT law.