Switzerland VAT relief for coronavirus

The Swiss tax authorities are to grant late penalty interest relief for VAT and customs duty payments until the end of December 2020 in response to the COVID-19 crisis. Follow Avalara’s live  global coronavirus Covid-19 VAT measures tracker.

Taxpayers must apply for the deferral to their VAT payments. There will be 0% interest charge. This applies to both resident and non-resident tax payers. The latter must apply via their fiscal represenative.

VAT returns must be filed as normal to report the unpaid Value Added Tax.