VAT Returns – Switzerland

Switzerland

VAT Name :
VAT/MWst/IVA/TVA

VAT Number Format :
123.456.789.MWst

VAT Information Offices :
Federal Tax Administration FTA, Main Division Value Added Tax, Schwarztorstrasse 50, 3003 Berne (0041 58462 21 11)

RATES

RateTypeWhich goods or services
7.7%StandardAll other taxable goods and services
3.7%ReducedHotels; Food; Gas; Waterway services; Accommodation; Transport of passengers; Cultural services
2.5%ReducedFoodstuffs; Books; Water
0%ZeroExports; Supplies of goods and services to airlines

EXEMPTIONS

  • Insurance
  • Financial services
  • Education
  • Health

THRESHOLDS

Registration Threshold : CHF 100,000

Note – if you have a global turnover of 100,000 CHF or more and you have a Swiss turnover of 1 CHF or more, registration is required.

Note – if you sell small consignments and you have turnover in excess of 100,000 CHF or more registration is required.

Local representation is required.

PENALTIES

Penalties may apply in cases of tax fraud, evasion, etc.

DEADLINES

Standard Tax Period : Quarterly, or monthly on application

Returns filing – 60 days from the end of the reporting period

COUNTRIES