Value added tax VAT

Results

0 Results found

Content (0)
Documents (0)

Empty shopping trolley in front of a full supermarket refrigerated shelf.

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.

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.

Frequently searched about the value added tax

Questions and answers about VAT

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

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?

From 1 January 2024, VAT registration and reporting will generally be carried out electronically. Based on Article 65a of the Federal Act on Value Added Tax, the Federal Council may stipulate the electronic conduct of procedures. The implementing ordinance will enter into force on 1 January 2024. Businesses that file their submissions with the FTA in paper format will be granted a transitional period of one year to implement electronic processing. From 1 January 2025, VAT registration and reporting will be required to use ePortal to manage their dealings with the FTA electronically.

Contact

Contact form

Telephone number (German)
Collection Division VAT
Legal Division VAT
Dept collection

Telephone consultation hours
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

All

Java script is required to display press releases. If you are unable or unwilling to activate Java script you may use the link below to access the Federal Administration News Portal, where you can read the announcements.

To the Federal Administration News Portal