LEGASWISSEntrepreneur Studio
VAT in Switzerland: practical guide for businesses
Back to blogTaxation

VAT in Switzerland: practical guide for businesses

January 20, 20266 min read

Swiss VAT is among the lowest in Europe with a standard rate of 8.1%.

VAT rates

  • Standard rate: 8.1%
  • Reduced rate: 2.6% (food, books, medicine)
  • Special accommodation rate: 3.8%

    • Registration threshold

  • Mandatory from CHF 100,000 annual turnover
  • Voluntary registration possible below

    • Obligations

  • Quarterly or semi-annual returns
  • Effective or flat-rate method
  • Record keeping for 10 years