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VAT in Switzerland: key VAT information
VAT · Switzerland

VAT in Switzerland:
key VAT information

Standard rate 8.1 %
Local name MWST / TVA / IVA
Tax authority Administration fédérale des contributions (AFC)

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Reference guide

VAT in Switzerland

Eurofiscalis · Tax reference

Up-to-date edition · April 2026

The essentials

Companies expanding into Switzerland may need to register for local VAT (VAT/MWST/IVA) and issue invoices with a Swiss VAT number.

Switzerland applies 8.1% standard VAT, 2.6% reduced VAT and a 3.8% special accommodation rate.

Foreign companies registering for Swiss VAT without a Swiss establishment must appoint a fiscal representative domiciled in Switzerland.

Tax data

Rates, thresholds & obligations

Everything you need to anticipate your VAT obligations in Switzerland.

Fiscal identity · VAT

Switzerland

8.1% Standard rate
  • Standard rate 8.1 %
  • Reduced 2.6 %
  • Super-reduced 3.8 %

Identity

Local name
MWST / TVA / IVA
Number format
CHE-123.456.789 MWST
Tax authority
Administration fédérale des contributions (AFC)
Currency
—

Returns

VAT frequency
Quarterly by default; half-yearly under the net tax debt rate method; monthly on request (refunds); annual option since 2025 below CHF 5,005,000 of turnover.
Filing deadline
The 60th day following the end of the quarter (return and payment simultaneously)
Intrastat deadline
Not applicable (outside the European Union)

Thresholds

Distance sales (OSS)
—
Intrastat — dispatch
—
Intrastat — arrival
—

Penalties

Late filing
Late-payment interest + variable administrative fines
Late payment
Late-payment interest of 4%/year on the amount due
ESL list
Not applicable (outside the European Union)

Last updated: April 2026

VAT calculator

Work out a net or gross price

Convert net ↔ gross using the VAT rates in Switzerland.

VAT rate

VAT Calendar

Filing deadlines

Once registered for VAT in Switzerland, foreign businesses must follow the Federal Tax Administration's filing calendar, built around periodic VAT returns and foreign refund claims. As Switzerland is outside the EU, Intrastat and OSS do not apply.

VAT returns
  • Periodic VAT return Swiss VAT returns are filed with the Federal Tax Administration on a quarterly, semi-annual or annual basis depending on turnover. Quarterly returns are generally due 60 days after the end of the quarter.
VAT refund
  • Foreign VAT refund Foreign refund claims must be submitted by June 30 of the year following the relevant period.

Related articles

Official links

FAQ

Frequently asked questions

Everything you want to know about VAT in Switzerland.

What VAT rates apply in Switzerland?

Switzerland applies 8.1% standard VAT, 2.6% reduced VAT and 3.8% for accommodation.

Must a foreign business appoint a Swiss fiscal representative?

Yes, if it registers for Swiss VAT without a registered office or permanent establishment in Switzerland.

Does Intrastat or OSS apply in Switzerland?

No. Switzerland is not an EU Member State, so Intrastat and OSS do not apply to Swiss VAT registrations.

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