Swiss VAT Number: When and How to Register

When does a foreign company need a Swiss VAT number?

A foreign company must register for Swiss VAT when it makes taxable supplies in Switzerland and meets the Swiss registration rules. The key point is that Switzerland looks at the nature of your transactions, not just where your company is incorporated.

The CHF 100,000 worldwide turnover threshold

The standard Swiss VAT threshold is CHF 100,000 of taxable worldwide turnover. This is the trap: the FTA does not only look at your Swiss sales. It looks at your taxable turnover generated globally.

Stock held in Switzerland

Holding goods in Switzerland can trigger VAT registration from the first sale. This includes goods stored in a Swiss warehouse, consignment stock at a customer's premises or stock handled by a Swiss logistics provider.

There is no practical comfort threshold here. If you own goods located in Switzerland and sell them from that stock, the Swiss VAT position must be checked before the flow starts.

DDP sales to Swiss customers

Selling Delivered Duty Paid (DDP) usually means you act as importer of record in Switzerland. You pay import duties and Swiss import VAT, then deliver the goods to the Swiss customer with customs and taxes handled.

That changes the VAT economics. Without a Swiss VAT number, import VAT paid at the border can become a cost. With a Swiss VAT registration, you can recover input VAT and charge Swiss VAT correctly to the final customer.

Ticketing and taxable services performed in Switzerland

Some services are taxable where they physically take place. Cultural, artistic, sports, entertainment and educational events are the classic cases.

If your company sells tickets for a concert in Zurich, a seminar in Lausanne or a sports event in Basel, Swiss VAT registration may be required even if your company is established abroad.

How to obtain a Swiss VAT number

To obtain a Swiss VAT number, a foreign company must appoint a Swiss fiscal representative, prepare the registration file and submit it to the FTA. The number is based on the Swiss business identification number and is commonly displayed as CHE-123.456.789 VAT.

Appoint a Swiss fiscal representative

A fiscal representative in Switzerland is mandatory for foreign companies with no registered office or permanent establishment in Switzerland. The FTA requires a representative domiciled in Switzerland before it accepts the VAT registration.

Your representative becomes the local contact point for the Swiss tax authorities. They handle the communication with the FTA, support the VAT registration, monitor filing obligations and help secure payment of Swiss VAT on time.

Without a signed representation mandate, the registration file can be refused.

Prepare the tax security deposit

The FTA often requests a financial guarantee before finalising the VAT registration. This can be a cash deposit on a blocked account or a bank guarantee issued by a Swiss bank.

Submit the VAT registration to the FTA

The registration is filed with the Swiss Federal Tax Administration, known in French as the Administration fédérale des contributions (AFC) and in English as the FTA. A complete file is the difference between a smooth registration and a chain of follow-up questions.

After the file is submitted and the security deposit is paid or guaranteed, the FTA generally processes the application in 3 to 4 weeks. For a controlled end-to-end project, including document collection, representation mandate and FTA processing, plan around 40 days.

Documents required for Swiss VAT registration

The FTA expects documents proving who the company is, what it will do in Switzerland and who represents it locally. Prepare these before the first taxable operation if your go-live depends on the Swiss VAT number.

Company identification documents

Your company file must show that the legal entity exists and is VAT compliant in its home country. Prepare:

• A recent commercial register extract, usually less than 3 months old.
• Up-to-date signed articles of association.
• Proof of VAT registration or taxable status in your country of establishment.
• Full contact details for the company and its directors or legal representatives.

Swiss activity documents

The FTA needs to understand the taxable Swiss flow. Your file should include:

• A detailed description of the goods or services sold in Switzerland.
• Forecast Swiss turnover for the current year and the following year.
• Contracts, purchase orders or pro-forma invoices with Swiss customers, when available.
• Details of logistics flows, Incoterms and any Swiss stock position.

Fiscal representative documents

The representation mandate must authorise the Swiss fiscal representative to act before the FTA. It must be signed by a legal representative of the company and match the registration file.

The official FTA registration pack includes the VAT liability declaration and the questionnaire for foreign businesses. In practice, your Swiss fiscal representative coordinates these forms and checks that the file is coherent before submission.

What happens after your CHE VAT number is issued?

Once registered, your company must charge, report and pay Swiss VAT on taxable transactions. Registration is not the end of the process; it is the start of ongoing Swiss VAT compliance.

You must monitor invoices, import VAT recovery, Swiss VAT returns, payment deadlines and any change in activity. If your Swiss operations stop, deregistration is possible, but the tax security deposit is only released once the FTA is satisfied that all VAT debts have been paid. See also how to claim a VAT refund in Switzerland.

Secure your Swiss market launch before the first taxable sale

A Swiss VAT number is not an administrative detail if you sell taxable goods or services in Switzerland. The registration affects pricing, customs, cash flow, invoicing and the right to recover import VAT.

The safest approach is simple: check the trigger, appoint the Swiss fiscal representative, prepare the guarantee and file before the commercial flow goes live. Eurofiscalis can act as your Swiss fiscal representative and help you obtain a CHE VAT number in around 40 days with a complete file. For invoicing obligations, see our guide on how to invoice a client in Switzerland.