Switzerland — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|8%||3.8%, 2.5%, 0%||Franc (CHF)|
Switzerland's general VAT rate is 8%, with other rates including 3.8%, 2.5% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Federal Tax Administration (https://www.estv.admin.ch/estv/en/home.html) in Bern.
Visitors to Switzerland can qualify for a VAT refund on all purchases made for export - learn more about Switzerland VAT refunds here.
Switzerland has special reduced VAT rates on the following items:
3.8% reduced VAT rate on: hotel accommodation
2.5% some basic foods and agricultural supplies; medical supplies; water; printed materials cultural and sporting events.
Switzerland is a member of the European Free Trade Association (EFTA) trading bloc, which may affect international VAT collection and regulations.
Switzerland's consumption tax is called the Value-added tax (VAT),
Taxe sur la valeur ajoutée (TVA)
Imposta sul valore aggiunto (IVA)
Switzerland VAT rates for 2021
- Reduced and special
- 2.5% and 3.8%
- Zero-rated and exempt
Switzerland VAT number format
Businesses in Switzerland that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Federal Tax Administration, and will follow a certain format. The VAT number format is CHE-123.456.789 MWST.
Switzerland VAT return periods
Businesses in Switzerland that are required to collect tax from consumers must file regular tax returns with the Federal Tax Administration in Bern. Switzerland's VAT return periods are:
Half-yearly (if the taxable person has applied to use the net tax rate method)
Monthly (optional if excess of input over output VAT occurs regularly)
Switzerland Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Switzerland are required to start collecting and remitting tax.
- CHF100,000 (however, voluntary registration is possible)
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Switzerland, taxation of a non-established business is: Yes (with the observance of the reciprocity rule)
Switzerland VAT Refunds
Switzerland has a VAT refund program that allows tourists and others to receive a refund of any Switzerland VAT paid on goods purchased in Switzerland that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €300.00 Euros (which would yield a VAT refund of about €24). SalesTaxHandbook has detailed information about Switzerland's VAT refund program:Learn More About Switzerland VAT Refunds
Switzerland Tax Sources & Citations
- EN: Switzerland Value Added Tax
- RU: НДС Швейцария
- CN: 瑞士 增值税
- Switzerland Federal Tax Administration (https://www.estv.admin.ch/estv/en/home.html)
- Ernst & Young global VAT tax study, Switzerland (updated 2021)
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