Verified against official sources in Switzerland. ESTV, SECO, AHV-IV, FDPIC, and cantonal portals.
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VAT in Switzerland, MWST / TVA, at a glance
Reference
Registration, filing, and key rules
Practical facts for SMEs in Switzerland that need to register, or are already registered.
Watch Out
Mistakes SMEs make most often, VAT in Switzerland, MWST / TVA
Four issues that authorities flag regularly in audits of small and medium businesses. Most are avoidable with early setup.
Worldwide revenue counts, not just Swiss revenue
The CHF 100,000 threshold applies to your total worldwide taxable turnover, not Swiss revenue only. A Geneva consultant billing CHF 60K to Swiss clients and CHF 60K to French clients has exceeded the threshold. Many founders calculate only Swiss revenue and register late, triggering back-assessment from the date the threshold was crossed.
Voluntary deregistration has a two-year lock-in
If you register voluntarily below CHF 100,000, you are committed for at least two full tax years before you can deregister. Many founders register early to reclaim input tax on startup costs, then find they cannot deregister when revenue stays low. Factor this in before choosing voluntary registration.
B2B export services are exempt, but not automatically
Services supplied to a business customer located outside Switzerland are generally zero-rated, meaning you can still reclaim input tax. But the rules depend on the place of supply: services related to immovable property abroad, events held abroad, or specific goods have different rules. Defaulting to 'it's an export, so no VAT' without checking place-of-supply is a common audit trigger.
Restaurant food is standard rate, not reduced
Food and non-alcoholic drinks are taxed at 2.6% when sold to take away or as packaged goods. The same food served at a table is taxed at 8.1%. Many food-service businesses apply 2.6% to all food sales. If you serve food both ways, you need separate tax accounting for each category.
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By canton or business type
VAT in Switzerland, MWST / TVA rules are federal, but canton + structure shape how they hit your business.
By business type