This guide provides an overview of VAT in Switzerland, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Switzerland.
Foreign businesses that incur VAT on eligible expenses in Switzerland may be able to reclaim it.
Doing business in Switzerland? You’ll need to play by the rules of the Federal Law on Value-Added Tax (MWST).
Yes, it’s available for businesses below the threshold.
Switzerland applies VAT on digital services based on the consumer’s location and mandates registration for non-resident businesses providing digital services to Swiss customers.
Original invoices and receipts are not required for a Switzerland VAT refund claim and scans or photocopies may be submitted.
Yes, only a single (annual) Switzerland VAT refund claim is allowed for VAT in Switzerland incurred in the previous calendar year.
A Switzerland VAT refund claim must exceed CHF 500.00.
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