Value added tax (VAT)

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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.

Liability for VAT (German version)
Clarifying VAT liability, registering and deregistering for VAT
Reporting VAT
Reporting VAT, submitting corrective statements and annual reconciliations, reordering a VAT token, foreign exchange rates
Paying VAT
Requesting a deadline extension, due date, default and refund interest, collection measures, payment address
VAT certificates
Certificate of payment confirmation

VAT forms
Granting power of attorney, VAT refunds, Tax free
VAT rates
Current Swiss VAT rates
Specialist information VAT
Publications on VAT practice, Tax-free for tourists, VAT-Refund
Changing VAT address (German version)
Changing registered office address, correspondence address and name
VAT number (UID) (German version)
Retrieving a Unique Business Identification Number

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

What is the value added tax?

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.

Is it mandatory to report online?

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.

Where can I find information on the partial revision of the VAT Act and the VAT Ordinance?

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.

Will there be any changes to VAT from 1 January 2025?

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

Contact form

Telephone number (German)
Collection Division VAT
Legal Division VAT
Dept Collection & Partner Data Division

Monday to Friday
08.30 - 11.30 / 13.30 - 16.30

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

News

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