Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Last news published on: 20.08.2026 | News: 32
Last document published on: 05.05.2026 | Documents: 10
Highlight
Switzerland is not a fiscal country, meaning it does not require certified fiscal devices or fiscalized POS systems.
Switzerland
Although there are no specific hardware or software solutions mandatory for the cash register or POS system, a proof of purchase (receipt) has to be provided to the customer if asked by the customer.
Type of fiscalization: non-fiscal country
Latest news for Switzerland
See moreWhy Fiscal Transaction Counters Become So Complicated at the Point of Sale
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge. A simple se... Read more
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.
Swiss Parliament Approves VAT Increase for 2028, Pending Referendum
Switzerland
Author: Ema Stamenković
On 19 June 2026, Switzerland's Parliament voted to raise VAT rates for financing the 13th state pension, pending voter approval in November 2026 for implementation in 2028. On 19 June 2026, the Swiss Parliament voted to increase VAT rates to finance the 13th state pension, which voters approved in March 2024. The standard VAT rate would rise from 8.1% to 8.5%. The hotel sector rate would incre... Read more
On 19 June 2026, Switzerland's Parliament voted to raise VAT rates for financing the 13th state pension, pending voter approval in November 2026 for implementation in 2028.
Switzerland
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27.07.2026.
08:35H
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Author: Ema Stamenković
Swiss VAT Increases Confirmed for 2028
Switzerland
Author: Ema Stamenković
New VAT rates effective 1 January 2028: standard rate up to 8.6%, hotel rate up 0.3%; no change for reduced rate. Retailers must prepare for adjustments. New VAT Rates from 1 January 2028: Standard rate: +0.5 percentage points (8.1% → 8.6%) Hotel accommodation rate: +0.3 percentage points Reduced rate (food, medicines & essentials at 2.6%): No change Main Implications for Retail:... Read more
Switzerland
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01.07.2026.
08:06H
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Author: Ema Stamenković
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
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Already subscriber? LoginSwitzerland: VAT Return Pro Portal Replaces VAT Return Easy
Switzerland
Author: Ema Stamenković
Swiss Federal Tax Administration announces switch to VAT Return Pro system. The switch from the VAT Return Easy web portal to the new VAT Return Pro system was announced by the Swiss Federal Tax Administration. The statement affirms that: To electronically file VAT returns, users of VAT Return Easy must switch to VAT Return Pro. A user manual detailing the new portal's registration procedure... Read more
Switzerland
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10.06.2026.
08:06H
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Author: Ema Stamenković
Swiss: FTA Launches New Centralised Portal
Switzerland
Author: Ema Stamenković
The new FTA portal centralizes Federal Tax Administration services, enabling easier access for registrations, VAT returns, and tax-related tasks. The new FTA portal went live today. It brings together the Federal Tax Administration’s main online services into a single, centralised platform, making authorisations and services easier to access. The following services, previously available on... Read more
Switzerland
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20.05.2026.
08:14H
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Author: Ema Stamenković
Most important documents for Switzerland
See moreCountry overview - Switzerland
Switzerland
Author: Ema Stamenković
In this overview, we present the basics of the CH: a non-fiscal country with no mandatory POS certification, hardware requirements, or tax authority communication, but businesses must issue receipts as proof of purchase. Read more
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Switzerland
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19.06.2026.
10:56H
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Author: Ema Stamenković
Ordinance on Value Added Tax (VAT Ordinance)
Switzerland
Author: --------------
The Swiss VAT Ordinance provides detailed rules for how the VAT Act must be applied in practice, including definitions of supplies, place of supply, and taxable transactions. It clarifies how imports, warehouse deliveries, and mail-order supplies are treated for VAT purposes and defines when a business becomes liable for VAT. Read more
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Switzerland
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21.11.2025.
10:44H
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Author: --------------
E - invoicing System in Switzerland
Switzerland
Author: Ema Stamenković
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
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Switzerland
|
19.06.2026.
10:56H
|
Author: Ema Stamenković
Legal requirements - Switzerland
Switzerland
Author: Ema Stamenković
This document covers Switzerland’s complete retail legal framework, explaining that the country is non-fiscal with no mandatory POS certification, but retailers must still follow federal laws such as the VAT Act, Code of Obligations, and the Price Indication Ordinance. They outline key business processes including return rules, warranties, pricing obligations, vouchers, payments, discounts, and tax-free sales, as well as detailed requirements for receipts, invoices, e-invoices, QR-bills, and document content. Read more
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Switzerland
|
19.06.2026.
10:57H
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Author: Ema Stamenković
Value Added Tax (Federal law about VAT)
Switzerland
Author: ------------
The Swiss VAT Act establishes VAT as a general consumption tax based on the net all-phase system with input tax deduction, designed to tax final domestic consumption. It defines the three types of VAT—domestic tax, acquisition tax on services from abroad, and import tax—while setting out fundamental principles such as competitive neutrality and efficiency. The Act provides comprehensive definitions of goods, services, remuneration, and taxable supplies, forming the basis for determining VAT liability. Read more
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Switzerland
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21.11.2025.
13:28H
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Author: ------------
The Swiss VAT Law
Switzerland
Author: -------------
Swiss VAT is a general consumption tax based on the net all-phase system with input tax deduction, taxing value added at each stage until the final consumer. The law defines three types of VAT: domestic tax (on Swiss supplies), acquisition tax (on services from abroad), and import tax (on goods entering Switzerland). Core VAT principles include competitive neutrality, efficiency, and transferability, ensuring fair and transparent taxation. Read more
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Switzerland
|
21.11.2025.
10:44H
|
Author: -------------