Swiss VAT
Switzerland introduced its value added tax (VAT) — known locally as Mehrwertsteuer (MWST) in German, Taxe sur la valeur ajoutée (TVA) in French, and Imposta sul valore aggiunto (IVA) in Italian — in 1995. Although Switzerland is not a member of the European Union (EU), its VAT system is broadly aligned with EU principles and international best practices.
Swiss VAT is governed by the Federal Act on Value Added Tax and is administered by the Swiss Federal Tax Administration (FTA). The FTA is responsible for issuing guidance, processing VAT registrations and returns, and enforcing compliance.
Businesses carrying out taxable activities in Switzerland — whether domestic or foreign — must comply with Swiss VAT obligations. This includes registering for VAT, applying the appropriate tax rates, issuing compliant invoices, and filing regular VAT returns.
Other resources
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