VAT in Switzerland

If, as a foreign company, you intend to sell to or trade with Switzerland, you must address Swiss VAT requirements from the very first transaction. Switzerland is outside the EU and the EU VAT area; it operates its own VAT system denominated in Swiss francs (CHF), with its own rates, thresholds, and registration requirements. Among other things, this means that the EU’s One Stop Shop and the EU distance selling threshold do not apply to sales to Switzerland. Instead, you must comply with Swiss regulations, where VAT is referred to as MWST in German, TVA in French, and IVA in Italian.

VAT rates and key figures in Switzerland

Switzerland applies three VAT rates: a standard rate, a reduced rate, and a special rate for accommodation. The rates have remained unchanged since 1 January 2024. Below are the current figures for 2026, along with the key formalities you need to be aware of before doing business with Switzerland.

Subject	Detail for Switzerland
Standard rate	8,1 % (MWST / TVA / IVA)
Reduced rate	2.6% (food, medicine, books, newspapers and magazines, plants, etc.)
Special rate (accommodation/overnight stay)	3.8% (hotel stays and accommodation with breakfast)
Zero-rating and exemptions	0% for exports from Switzerland. Certain services are exempt, e.g., healthcare, education, and financial services.
Registration threshold	CHF 100,000 in global (worldwide) turnover
VAT number format	CHE-123.456.789 MWST
Reporting period	Quarterly by default. Application can be made for monthly reporting.
VAT representative	Mandatory for foreign companies without a permanent establishment in Switzerland

Imports and customs duties for Switzerland

As Switzerland is a third country outside the EU customs union, all goods must undergo customs clearance at the border. Shipping goods from the EU to Switzerland constitutes an export, and the shipment must be accompanied by the correct export and import documentation. Upon import, Swiss import VAT is charged on the value of the goods, including freight, insurance, and any applicable customs duties. Customs clearance, documentation, and the correct delivery terms are crucial to ensure that the goods are not held up at the border and that import VAT is handled correctly. Read more about export to third countries, if you export goods to Switzerland.

E-commerce and mail order to Switzerland

If you sell goods online to Swiss consumers, a specific Swiss mail-order rule applies rather than the EU’s OSS scheme. This rule targets businesses that send large numbers of low-value, small shipments where the import VAT would be less than CHF 5 per package. Once your turnover from these low-value shipments to Switzerland reaches CHF 100,000 per year, your supplies are treated as domestic supplies within Switzerland. From that point on, you must register for VAT, charge Swiss VAT on sales, and report it to the Swiss authorities. This regulatory framework differs from that of the EU, and it is important to monitor the threshold continuously so that you do not take action too late. If you sell via marketplaces such as Amazon, you can read more on the page about Amazon fulfillment center.

B2B, reverse charge, and acquisition VAT

In business-to-business transactions, Switzerland applies a form of reverse charge mechanism known as *Bezugsteuer* (acquisition tax). If a Swiss company purchases certain services from a foreign supplier that is not VAT-registered in Switzerland, the Swiss buyer is required to calculate and account for the VAT themselves. However, this does not automatically exempt the foreign seller from their own obligations, and the rules are not identical to the EU reverse charge mechanism. Whether you need to register for VAT yourself or your customer accounts for the VAT depends on what you are selling and how the delivery is made. A specific assessment is required before you issue an invoice excluding VAT.

VAT refund in Switzerland

If your company has incurred expenses in Switzerland—such as costs for trade fairs, conferences, hotels, transport, or the purchase of goods and services—you may be able to reclaim the Swiss VAT paid. Refunds are processed through the Swiss reimbursement scheme for foreign companies and are conditional upon, among other things, a reciprocal agreement between Switzerland and the company’s home country. The application requires proper documentation, and all supporting documents must include the company name and address. Read more about VAT refund.

How TIMEVAT helps you in Switzerland

TIMEVAT is your specialist in international finance and exports, with years of experience guiding companies safely through foreign VAT regulations. We possess particular expertise regarding Norway, Switzerland, and the UK, and maintain our own offices in Manchester and Oslo, giving us an insider’s understanding of Swiss authorities and processes. Acting as your VAT representative, we speak the local language and ensure that registration, reporting, and correspondence with the authorities proceed without error. We serve as your extended arm to the authorities, looking after your business as if it were our own.

• Registration for Swiss VAT, including the role of VAT representative.
• Filing and Compliance and ongoing reporting to the Swiss authorities.
• VAT Refund of Swiss VAT on your expenses in the country.

Frequently asked questions about VAT in Switzerland