CH Value-added tax (VAT) Rates 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),

Local names

Mehrwertsteuer (MWST)

Taxe sur la valeur ajoutée (TVA)

Imposta sul valore aggiunto (IVA)

which was introduced in January 1995.


Switzerland VAT rates for 2017

Standard
8%
Reduced and special
2.5% and 3.8%
Other
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:

Quarterly

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.

Registration
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

CH Value-added tax (VAT) Rates Switzerland Tax Sources & Citations

  • EN: Switzerland Value Added Tax
  • RU: НДС Швейцария
  • CN: 瑞士 增值税
Note: This page is intended to be a simple overview of Switzerland's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Switzerland tax information on this page is incorrect or out of date.
Citations:
  1. Switzerland Federal Tax Administration (https://www.estv.admin.ch/estv/en/home.html)
  2. Ernst & Young global VAT tax study, Switzerland (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/ch-switzerland