VAT Name :
VAT Number Format :
VAT Information Offices :
Federal Tax Administration FTA, Main Division Value Added Tax, Schwarztorstrasse 50, 3003 Berne (0041 58462 21 11)
|Rate||Type||Which goods or services|
|7.7%||Standard||All other taxable goods and services|
|3.7%||Reduced||Hotels; Food; Gas; Waterway services; Accommodation; Transport of passengers; Cultural services|
|2.5%||Reduced||Foodstuffs; Books; Water|
|0%||Zero||Exports; Supplies of goods and services to airlines|
- Financial services
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 may apply in cases of tax fraud, evasion, etc.
Standard Tax Period : Quarterly, or monthly on application
Returns filing – 60 days from the end of the reporting period