Swiss VAT registration

What are the Swiss VAT registration thresholds?

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.

What information is required for VAT registration in Switzerland?

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.