VAT Atlas · entry № 30 · current as of April 2026
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Swiss Confederation
Switzerland
Non-EU · Swiss franc · code CHStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Switzerland.
Standard rate
8.1%
Reduced 3.8% hotels, accommodation
Reduced 2.6% food, water, books, newspapers, medicines, seeds, plants
Zero-rated 0% exports, medical services, education
Threshold 100 000 CHF ~€104,000
Filing Quarterly
§ Invoicing rules what you need to know
Tax authority Eidgenössische Steuerverwaltung (ESTV) / Administration fédérale des contributions (AFC)
Invoice language German, French, or Italian
Reverse charge Reverse charge (Bezugsteuer) applies when services are received from foreign suppliers without a Swiss VAT registration. The Swiss recipient must self-assess the VAT.
Digital services Foreign providers of digital services to Swiss consumers must register for Swiss VAT if worldwide turnover exceeds CHF 100,000. Switzerland is not part of the EU OSS system.
Penalties Late VAT filing triggers a default assessment by ESTV. Late payment incurs interest at 4% per annum. Deliberate non-compliance can result in fines up to CHF 800,000.
Invoice requirements
- Sequential invoice numbering recommended (not strictly mandatory)
- Seller’s VAT number (CHE-xxx.xxx.xxx MWST) must be shown
- Invoice must include date of supply and description of goods/services
- Net amount, VAT rate, and VAT amount must be separately stated in CHF
- Invoices must be stored for 10 years
Frequently Asked Questions
What is the standard VAT rate in Switzerland?
The standard VAT rate in Switzerland is 8.1%.
What are the reduced VAT rates in Switzerland?
3.8% (Reduced): applies to hotels, accommodation. 2.6% (Reduced): applies to food, water, books, newspapers, medicines, seeds, plants.
What is the VAT registration threshold in Switzerland?
The VAT registration threshold in Switzerland is 100 000 CHF. ~€104,000
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