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Need to pay VAT

Irrespective of their legal form, businesses are liable to VAT.

Businesses based in Switzerland

If the annual turnover from taxable supplies generated in Switzerland and/or abroad is less than CHF 100,000 (CHF 150,000 for charitable institutions and non-profit-oriented sports and cultural associations), the business is exempt from VAT liability.

Businesses based abroad

  • On making a taxable supply for the first time on Swiss territory, businesses are liable to VAT.
  • Businesses whose entire annual turnover from taxable supplies on Swiss territory and abroad is less than CHF 100,000 (CHF 150,000 for charitable institutions and non-profit-oriented sports and cultural associations), are exempt from VAT liability.

Businesses that exclusively provide supplies on Swiss territory that are exempt from tax without credit (e.g. medical care or education) do not have to register with the Federal Tax Administration as a taxable person.

Liability to pay VAT in various sectors

Statutory provisions on exempted supplies