Value Added Tax (VAT)

Here you will find everything you need to know about Swiss Value Added Tax (VAT): online reporting, forms, VAT number, registration and deregistration, deadline extensions and the principles governing VAT liability.
VAT is a general consumption tax levied on businesses by the federal government. Businesses pass this on to consumers.

Tax liability VAT

Clarifying VAT liability, registering for VAT, sport

Reporting VAT

Reporting VAT, submitting corrective statements and annual reconciliations, reordering a VAT token, foreign exchange rates

Paying VAT

Reporting VAT, submitting corrective statements and annual reconciliations, reordering a VAT token, foreign exchange rates

Certificate of payment of VAT

In public procurement, suppliers may be required to provide proof that they have paid value added tax (among other things). You can use this online form to request a confirmation of this.

VAT rates

Swiss VAT rates, net tax rates and flat tax rates

VAT publications

Publications on VAT practice, VAT information

VAT specialist information

Tax free for tourists, VAT refund

Questions & answers VAT

Foreign currency exchange rates VAT

The courses linked here can be used to convert foreign currencies into Swiss francs for VAT calculations.

News

16 June 2025

New digital transfer procedure declaration

VAT-registered companies that use the transfer procedure, must now declare import tax in their VAT returns online in the ePortal. Separate submission of paper forms is no longer required. This digitizes and simplifies the declaration process for the transfer procedure.

29 April 2025

VAT: Adjustments in the Swiss VAT practice publications - Securities

The Federal Tax Administration (FTA) has adjusted its VAT practice on the following topic: securities. The FTA is verifying the refund of existing securities. Considering the large volume, it is required to process these claims in stages. Requests for a prioritized refund cannot be considered. Thank you for your understanding.

As English is not one of Switzerland's official languages, only the most important information on the Federal Tax Administration is translated into English. This translation is provided for information purposes only and has no legal force. Please refer to the German, French or Italian version.

Questions and answers about VAT

Value Added Tax (VAT) is a general consumption tax levied by the federal government.
VAT is based on the idea that those who consume something make a financial contribution to the state. However, it would be too complicated if every citizen had to account for all consumption with the state. The tax is therefore levied on businesses (producers, manufacturers, traders, craftspeople, service providers, etc.), which in turn are required to pass the VAT on to the consumer by including it in the price or listing it as a separate item on the invoice.
Yes, from 1 January 2025, VAT reporting must be done online. In the ePortal, two options for online reporting are available under the section «Report VAT». One is the «VAT declaration pro» access with an account and the other is the «VAT declaration easy» access without an account.
The goal of the partial revision is to further develop the value added tax. The changes can be divided into the subject areas of digitalization and internationalization, simplifications, tax reductions and fraud prevention.
On 1 January 2025 the partial revised Swiss VAT Act, the partial revised Swiss VAT Ordinance and several other changes came into effect. More information

If you have more questions about VAT, the German, French and Italian pages will provide answers.

Contact

If you have any questions, please contact us using the contact form.

Specific enquiries (German)

Federal Tax Administration FTA
Main Division Value Added Tax
Schwarztorstrasse 50
3003 Berne