Value added tax VAT

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

Here you will find everything on the subject of VAT: online returns, forms, the VAT number, registration and cancellation, deadline extensions, the basics of the VAT obligation and additional specialist information on VAT.

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

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.

Questions & answers about VAT

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

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.

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