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 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