Switzerland VAT Guide

Overview

Tax Details

• Tax name: VAT (Value Added Tax) / MWST (Mehrwertsteuer) / TVA (Taxe sur la valeur ajoutée) / IVA (Imposta sul valore aggiunto)

• Tax authority: Federal Tax Administration (FTA) / Eidgenössische Steuerverwaltung (ESTV)

• Filing frequency: Quarterly (Monthly/Semi-annual/Annual from 2025)

Registration Requirements

Required Documents

• Certificate of Incorporation - original or certified copy with apostille if applicable

• Memorandum and Articles of Association - for companies

• Business registration documents - for sole traders/partnerships

• Company identification documents - UID number if already incorporated in Switzerland

• Director/Partner identification - passport/ID copies

• Bank account details - for VAT refunds and payments

• Proof of business address - for Swiss companies or fiscal representative address

Registration Thresholds and Timeline

• Expected timeline: 6-14 weeks (after appointment of fiscal representative and bank guarantee)

• Registration threshold: CHF 100,000 worldwide annual turnover

Transfer of Service

Required Documents

• Amendment notification via FTA ePortal

Timeline and Credentials

• Expected timeline: 2-4 weeks

• Online credentials needed: FTA ePortal access

Special Considerations

Key Requirements

• Fiscal representation: Required for foreign companies (exemption possible from 2025)

• Bank guarantee: Required for non-resident businesses

New Features from 2025

• Annual reporting option: Available for businesses under CHF 5,005,000 turnover with good compliance history

• Digital platform rules: New deemed supplier rules for e-commerce platforms

• Fiscal representation exemption: Possible if alternative compliance and communication methods guaranteed

Filing Information

Deadlines

• Filing deadline: 60 days after end of reporting period

• Payment deadline: Same as filing deadline (60 days after end of reporting period)

Filing Frequency

• Quarterly: Standard for most businesses

• Monthly: Available for businesses in regular refund position

• Semi-annual: For businesses using flat rate method

• Annual: Available from 2025 (turnover

Late Filing Penalties

• Filing extension available (additional 3 months) - does not extend payment deadline

• Penalties are not fixed amounts but depend on factors such as severity, repeat offenses

Late Payment Penalties

• Interest rate: 4.75% per annum on amounts over CHF 100, calculated daily from due date

Accepted Payment Methods

• Electronic transfer via FTA ePortal

• Bank transfer to designated FTA accounts

Additional Requirements

Intrastat Reporting

• Not applicable

Fiscal Representation

• Required: For all foreign companies (traditional rule)

• Exemption possible from 2025: If alternative compliance and communication methods guaranteed

Useful Resources

Official Links

• Authority website: Federal Tax Administration

• VAT ePortal: VAT Information Portal

• VAT registration guidance: Registration & Cancellation Guide

Relevant Legislation

• Mehrwertsteuergesetz (MWSTG) - VAT Act

• Mehrwertsteuerverordnung (MWSTV) - VAT Ordinance