Swiss VAT registration

Resident businesses must register if their worldwide annual turnover exceeds CHF 100,000 from taxable or zero-rated supplies. Businesses below this threshold may choose voluntary registration.

Non-resident businesses are also liable to register when their worldwide annual turnover exceeds CHF 100,000, with no specific threshold just for Swiss-sourced income.

An exception exists for non-resident entities that only make supplies subject to the reverse-charge mechanism — they are exempt from Swiss VAT registration, even if turnover exceeds CHF 100,000.

Certain non-profit, cultural, or volunteer organisations benefit from a higher threshold of CHF 250,000 before mandatory registration applies.

Non-resident businesses must provide the following:

• Commercial registration or equivalent corporate documentation

• Forecast of Swiss and/or worldwide turnover

• Company’s legal form and articles of association

• Appointment of a fiscal representative (mandatory for most non-residents) and possibly a bank guarantee in favour of the FTA

• Completed FTA registration form through the online portal or via the fiscal representative

   

Registration must be completed within 30 days of becoming liable for VAT — i.e., upon exceeding the turnover threshold or starting taxable activity. Once an application (including required documentation) is submitted, the issuance of a Swiss VAT number generally takes around four weeks. Some applications may be processed more quickly, depending on application completeness and the local tax office’s workload.

Swiss VAT numbers follow this format: CHE 123.456.789, often accompanied by a UID (Enterprise Identification Number).

Once registered, the business must:

• Submit VAT returns (usually quarterly; more frequent filings may apply in special cases)

• Comply with invoicing and recordkeeping per Swiss VAT law

• File returns and make payments via the FTA e-Portal within the specified deadline after each period’s end