This document is a detailed guide explaining e-invoicing rules and practices in Switzerland. It describes a dual system where e-invoicing is mandatory for B2G (public sector) transactions, but remains fully voluntary for B2B and B2C transactions. Read more

The document is an overview of the most common payment methods available to consumers in Switzerland, including cash, debit cards, credit cards, Twint, and mobile payments. Read more

The FTA portal consolidates multiple online services starting May 11, including myFTA, VAT registration, returns, certificates, and taxes, while removing some e-Portal functionalities. The FTA portal will combine multiple FTA online services into a single overview starting on May 11. Permissions and services from e-Portal are combined in one central area via the FTA portal. Online services are bei... Read more

Swiss FTA revised foreign VAT refund guidelines, requiring a Certificate of Taxable Status for applicants to ensure compliance with documentation. The guidelines for the foreign VAT refund process have been amended by the Swiss Federal Tax Administration (FTA). The FTA updated VAT Information No. 18's subsection 1.4, Certification of Entrepreneur Status by the Foreign Tax Authority, on February 2... Read more

Switzerland's VAT includes a standard rate of 8.1%, reduced rate of 2.6% for essentials, and special rate of 3.8% for accommodations. Potential future increases may finance defense spending. VAT (Mehrwertsteuer / TVA / IVA) is one of Switzerland’s most important indirect taxes. It is added by the seller to the price of most goods and services and paid to the authorities. Unlike in EU countri... Read more

Foreign companies incur Swiss VAT when operating in Switzerland but can recover it through the Swiss Federal Tax Administration. Eligibility requires registration outside Switzerland, no local supplies causing VAT liability, and reciprocal refund agreements. A fiscal representative is needed, with a minimum claim of CHF 500. Documentation includes VAT certificates and compliant invoices. Refunds o... Read more

Foreign digital service providers must register for Swiss VAT if global sales exceed CHF 100,000, regardless of low Swiss sales. Platforms may not handle VAT for all markets. Providers should ensure contract terms clarify their VAT responsibilities to avoid compliance risks. Foreign providers of digital services (e.g., apps, streaming, in-app services) often distribute via platforms like Apple's A... Read more

Foreign visitors significantly impact Switzerland's economy; reducing VAT refund minimums aims to enhance competitiveness in shopping and tourism. Foreign visitors' purchases now play a big role in Switzerland's economy. Not only do watch and jewelry retailers benefit from tax-free shopping, but SMEs that sell goods in the lower to middle price range—such as souvenirs, specialty foods, handi... Read more

Started in January 1, 2025, Swiss SMEs may choose annual VAT reporting if their taxable turnover is below CHF 5,005,000 and they have a compliant history. Applications via the SFTA ePortal are due by February 28, 2026. Advance payments are required, with specific deadlines and potential revocation conditions. As of January 1, 2025, Swiss VAT-registered small and medium-sized enterprises (SMEs) can... Read more

Switzerland is seeking feedback on VAT amendments: lowering the bundled services threshold from 70% to 55% for simplicity, and expanding the platform tax regime to electronic services, obligating platforms for VAT collection. Furthermore, a provision allowing alternative tax periods is withdrawn due to complexity. Feedback due by March 20, 2026. The Swiss Government is seeking feedback on two majo... Read more

Businesses with low revenue can switch to annual VAT returns easily. Thousands of businesses are already submitting their VAT returns annually rather than quarterly. This is achievable for businesses with an annual revenue not surpassing CHF 5,005,000 and that have filed and settled their returns promptly for the last three years. Changing is easy and can be performed directly in the ePortal servi... Read more

Switzerland's tax increase delayed until 2028. Switzerland's tax authority stated the value-added tax rate rise from 8.1% to 8.8% is now delayed until 2028.This increase got approved back in October 2024. They anticipated it would commence in 2026. Read more

Foreign companies must register for VAT in Switzerland under several conditions, such as exceeding a global revenue threshold of CHF 100,000, storing goods in Switzerland, selling under the DDP Incoterm, or organizing events. To register, companies must appoint a Swiss tax representative and may need to deposit a tax bond, typically 3% of projected annual turnover. Required documents include the c... Read more

VAT applies in Switzerland, Liechtenstein, Büsingen. Taxable persons generate income via goods/services. Standard rate: 7.7%. Registration threshold: CHF 100,000. Monthly/quarterly returns due last day of following month. Electronic invoicing optional. VAT applies throughout the entire Swiss customs territory (“Inland”), including: Switzerland Customs and bonded warehouses at Swiss... Read more

Foreign businesses offering digital services to Swiss customers might have Swiss VAT obligations based on service type, supply location, and registration criteria. Telecommunications and electronic services face special rules, with a CHF 100,000 turnover threshold necessitating registration for B2C providers. Electronic services cover cloud/SaaS, downloads, apps, and AI. The place of supply for B2... Read more

VAT applies in Switzerland, Liechtenstein, Büsingen. Taxable persons generate income via goods/services. Standard rate: 7.7%. Registration threshold: CHF 100,000. Monthly/quarterly returns due last day of following month. Electronic invoicing optional. VAT applies throughout the entire Swiss customs territory (“Inland”), including: Switzerland Customs and bonded warehouses at Swiss... Read more