Switzerland Vat Services & Information


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Switzerland’s VAT Guide Book

Click here to download Switzerland’s VAT Guidebook

Vat In Switzerland

Name of the tax Value Added Tax
Local name

Taxe sur la valeur ajoutée (TVA)

Mehrwertsteuer (MWST)

Imposta sul valore aggiunto (IVA)

Date introduced January 1st, 1995
Administered by Federal Tax Administration (VAT Division)



Vat Rates in Switzerland

VAT rates Standard: 8%
Reduced: 2,5%
Special : 3,8%
Others Zero-rated
Exemption with credit
Exemption without credit
VAT Number format CHE 123.456.789 TVA
CHE 123.456.789 MWST
CHE 123.456.789 IVA
VAT return periods Quarterly (usual)
Monthly (optional in case of credit VAT situation where excess of input over output VAT occurs regularly)
Half-yearly (if the taxpayer has elected to be taxed under the balance tax rate method)
VAT return filing period VAT returns must be filed within 60 days from the period-end date
VAT payment VAT must be paid in Swiss francs.
Thresholds registration Nil (however, for enterprises with turnover below CHF 100,000, a voluntary exemption may apply)
Recovery of VAT by non-established Businesses YES (with the observance of the reciprocity rule)

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