TopicFederal, applies all 26 cantons

VAT in Switzerland, MWST / TVA

Switzerland's VAT (Mehrwertsteuer / TVA) is federal law: the same rules apply in every canton. This hub covers registration, rates, filing, cross-border services, and the voluntary registration question SMEs get wrong most often.

CHF 100K
Mandatory registration threshold
8.1%
Standard VAT rate (2024)
Quarterly
Default filing frequency
60 days
Filing deadline after period end
Verified against official sources in Switzerland. ESTV, SECO, AHV-IV, FDPIC, and cantonal portals.
Status: current
CantonGenevaZurichZugBernBaselVaud
TopicVATCompany FormationAHVEmploymentData ProtectionAnnual Obligations
Business typeFreelancerGmbHAGEmployer
Key Numbers

VAT in Switzerland, MWST / TVA, at a glance

CHF 100K
Mandatory registration threshold
Annual worldwide revenue must exceed CHF 100,000 for VAT registration to become mandatory.
8.1%
Standard VAT rate (2024)
Raised from 7.7% in January 2024 to fund AHV reform.
Quarterly
Default filing frequency
Annual filing available for revenue under CHF 5.005M (net tax method).
60 days
Filing deadline after period end
VAT returns due 60 days after period close. Late triggers 4% per annum interest.
Reference

Registration, filing, and key rules

Practical facts for SMEs in Switzerland that need to register, or are already registered.

Registration and thresholds
Mandatory registration thresholdCHF 100,000
Threshold basisWorldwide taxable revenue (not Swiss only)
Voluntary registration allowedYes, from CHF 0
Small business exemption limitCHF 100,000 (mandatory threshold)
Registration authorityESTV (Federal Tax Administration)
estv.admin.ch/mwst
Online portalSuisseTax
suissetax.estv.admin.ch
Registration timelineTypically 2 to 4 weeks from submission
Filing and payment
Default filing frequencyQuarterly
Annual filing (net tax method)Available, revenue up to CHF 5.005M
Filing deadline60 days after period end
Late payment interest4% per annum
Accounting methodsEffective method / Net tax rate method
Input tax reclaimYes, on registered purchases
MWST number formatCHE-xxx.xxx.xxx MWST
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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Related hubs

By canton or business type

VAT in Switzerland, MWST / TVA rules are federal, but canton + structure shape how they hit your business.

By canton
By business type
Articles

Guides covering VAT in Switzerland, MWST / TVA

Genevavat

VAT Registration Geneva: Complete Guide for Businesses

VAT registration in Geneva (TVA): CHF 100,000 threshold, online application via SuisseTax, and what Geneva-based and foreign companies must do.

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Baselvat

VAT Registration Basel: Thresholds and Steps

VAT registration Basel: when you must register, the CHF 100,000 turnover threshold, how to file with the Swiss FTA, and compliance tips for Basel firms.

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Countrywidevat

VAT Registration Number Switzerland: Complete Guide

VAT registration number Switzerland: how to obtain it via ESTV, MWST registration thresholds, compliance steps, and rules for foreign businesses.

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Zurichvat

VAT in Zurich: MWST Registration Guide for Businesses

VAT in Zurich: MWST registration, swiss vat number, online filing via Suisse-Tax, and Zurich-specific cantonal tax office (KStA) procedures.

Verified4 min read
Zugvat

VAT Registration Zug: Thresholds and Filing

VAT registration Zug: when registration is required, the turnover threshold, online filing with the Swiss FTA, and VAT duties for Zug companies.

Verified5 min read