VAT Registration & Compliance in Switzerland

Registration, quarterly filing, effective and flat-rate methods, cross-border advisory. Standard rate 8.1%

Companies exceeding CHF 100,000 in annual worldwide turnover must register for Swiss VAT (MWST). The standard rate is 8.1% as of 2024. Two reduced rates apply: 2.6% for essential goods and 3.8% for accommodation.

VAT Rates (2025)

RateApplies To
8.1%Standard — most goods and services
2.6%Food, books, medicines
3.8%Accommodation
0%Exports

Effective vs. Flat-Rate Method

The effective method deducts input VAT from output VAT. The flat-rate method (Saldosteuersatz) applies a fixed industry-specific rate to gross turnover — simpler and often cheaper for service companies. Available under CHF 5,005,000 turnover.

Our VAT Services

Registration with ESTV from CHF 500. Quarterly filing for both methods. Fiscal representative for foreign companies. Cross-border advisory including reverse charge mechanism.

Our bookkeeping includes VAT-coded recording so returns come directly from accounting data.

VAT FAQ

Registration is mandatory when worldwide turnover from taxable supplies reaches CHF 100,000/year. Companies should register proactively when exceeding the threshold is foreseeable.

8.1% as of January 2024. Reduced rates: 2.6% for essentials, 3.8% for accommodation. Exports are zero-rated.

Effective: deduct input VAT from output VAT. Flat-rate: fixed industry rate on gross turnover, simpler and often cheaper for service companies under CHF 5M turnover.

Foreign companies may need to register or appoint a fiscal representative if they supply taxable goods/services in Switzerland and meet the turnover threshold.

VAT Questions?

Book a free consultation to discuss your VAT obligations.

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