- Article
Swiss VAT Registration Made Simple
TBA Global is growing! We’ve officially launched our Swiss VAT registration and compliance services, helping businesses like yours navigate Switzerland’s complex VAT system with ease.
Swiss VAT – What You Need to Know
VAT has been implemented as a sales tax paid at the point of sale, similar to other EU jurisdictions.
However, it’s important to note that Switzerland is not a member of the EU, and intra-EU (cross-border) trading rules do not apply!
Switzerland is a federal state with individually administered regions (cantons). However, VAT is set and applied at the federal level under the Federal Act of 12 June 2009 on Value Added Tax (SR 641.20) and Ordinance of 27 November 2009 on Value Added Tax (SR 641.201). The VAT rates therefore apply across all cantons.
The standard rate of VAT is currently 8.1%.
A special rate of 3.8% applies to hotel accommodation. A reduced rate of 2.6% applies to essential items (e.g. food, non-alcoholic beverages, books, newspapers etc.).
More information on the VAT rates can be found here.
Do You Need to Register for Swiss VAT?
Switzerland stipulates that registration is mandatory for overseas businesses once two conditions are met.
If the business is using an online platform that is already declaring VAT on its behalf, these conditions will not apply (see ‘Platform trading rules’).
- First supply
An overseas business conducts a taxable transaction in Switzerland – this is usually determined by the invoice date. If there is no invoice available, the date of receipt of payment applies instead.
- Global Turnover
Under the 2018 Amendment, overseas businesses must register for VAT if their global annual turnover exceeds CHF 100,000 – this applies to all turnover, regardless of the scale of business activities in Switzerland.
Marketplace facilitation – platform trading rules
Effective from 1 January 2025, marketplace facilitation rules apply to eligible online platforms.
Platforms such as Amazon will assume responsibility for the declaration and payment of VAT for transactions made on their platform.
Sellers who have trading activity on non-eligible platforms (e.g. their own website) must assume responsibility for VAT obligations. This includes registering for VAT if any of the registration thresholds are met.
What Documents Do You Need to Register?
Some basic documents are required in order to start an application:
- Company/business certificate
- Director’s proof of identity
- Fiscal Representation Authorisation Form
Note:In certain scenarios, the applicant may be required to submit a security deposit to confirm their application.
Fiscal Representation – It’s Mandatory!
Non-Swiss businesses must appoint a fiscal representative to handle VAT registration and ongoing compliance. TBA Global acts as your trusted fiscal representative, ensuring full compliance and peace of mind.
How Long Does Registration Take?
The process typically takes 2-4 weeks, depending on the Swiss Tax Authority. Once approved, you’ll receive your Swiss VAT number and must begin filing quarterly VAT returns.
⏳ Deadlines: Returns and payments are due by the last day of the second month after the reporting period.
Why Choose TBA Global?
✅ 16+ years of experience in international VAT compliance
✅ Thousands of businesses served
✅ Hassle-free registration and ongoing support
✅ Avoid penalties and trading suspensions with expert guidance
Ready to Register?
Contact us today at info@tbaglobal.com for a free consultation, or visit our FAQ for more information.
Expand to Switzerland with TBA Global’s Expert VAT Compliance Services
TBA Global is growing! We’ve officially launched our Swiss VAT registration and compliance services, helping businesses like yours navigate Switzerland’s complex VAT system with ease.
Swiss VAT – What You Need to Know
VAT has been implemented as a sales tax paid at the point of sale, similar to other EU jurisdictions.
However, it’s important to note that Switzerland is not a member of the EU, and intra-EU (cross-border) trading rules do not apply!
Switzerland is a federal state with individually administered regions (cantons). However, VAT is set and applied at the federal level under the Federal Act of 12 June 2009 on Value Added Tax (SR 641.20) and Ordinance of 27 November 2009 on Value Added Tax (SR 641.201). The VAT rates therefore apply across all cantons.
The standard rate of VAT is currently 8.1%.
A special rate of 3.8% applies to hotel accommodation. A reduced rate of 2.6% applies to essential items (e.g. food, non-alcoholic beverages, books, newspapers etc.).
More information on the VAT rates can be found here.
Do You Need to Register for Swiss VAT?
Switzerland stipulates that registration is mandatory for overseas businesses once two conditions are met.
If the business is using an online platform that is already declaring VAT on its behalf, these conditions will not apply (see ‘Platform trading rules’).
- First supply
An overseas business conducts a taxable transaction in Switzerland – this is usually determined by the invoice date. If there is no invoice available, the date of receipt of payment applies instead.
- Global Turnover
Under the 2018 Amendment, overseas businesses must register for VAT if their global annual turnover exceeds CHF 100,000 – this applies to all turnover, regardless of the scale of business activities in Switzerland.
Marketplace facilitation – platform trading rules
Effective from 1 January 2025, marketplace facilitation rules apply to eligible online platforms.
Platforms such as Amazon will assume responsibility for the declaration and payment of VAT for transactions made on their platform.
Sellers who have trading activity on non-eligible platforms (e.g. their own website) must assume responsibility for VAT obligations. This includes registering for VAT if any of the registration thresholds are met.
What Documents Do You Need to Register?
Some basic documents are required in order to start an application:
- Company/business certificate
- Director’s proof of identity
- Fiscal Representation Authorisation Form
Note:In certain scenarios, the applicant may be required to submit a security deposit to confirm their application.
Fiscal Representation – It’s Mandatory!
Non-Swiss businesses must appoint a fiscal representative to handle VAT registration and ongoing compliance. TBA Global acts as your trusted fiscal representative, ensuring full compliance and peace of mind.
How Long Does Registration Take?
The process typically takes 2-4 weeks, depending on the Swiss Tax Authority. Once approved, you’ll receive your Swiss VAT number and must begin filing quarterly VAT returns.
⏳ Deadlines: Returns and payments are due by the last day of the second month after the reporting period.
Why Choose TBA Global?
✅ 16+ years of experience in international VAT compliance
✅ Thousands of businesses served
✅ Hassle-free registration and ongoing support
✅ Avoid penalties and trading suspensions with expert guidance
Ready to Register?
Contact us today at info@tbaglobal.com for a free consultation, or visit our FAQ for more information.
