In connection with the implementation of the partial revision of the VAT Act, the content of the VAT settlement form was adjusted.
Adjustment of the VAT rates as of 1 January 2018
As a result of the public referendum on 24 September 2017 the pension reform was rejected.
Since 1 January 2018, the following VAT rates are applicable:
| Standard rate | Special rate for accommodation services | Reduced rate | |
|---|---|---|---|
| VAT rates up to 31.12.2017 | 8,0 % | 3,8 % | 2,5 % |
| – Expiring Disability insurance supplementary financing 31 December 2017 | -0,4 % | -0,2 % | -0,1 % |
| + Railways infrastructure financing VAT rate increase 1 January 2018 - 31 December 2030 | 0,1 % | 0,1 % | 0,1 % |
| applicable VAT rates as of 1 January 2018 | 7,7 % | 3,7 % | 2,5 % |
Please note that there will be new VAT return forms for the 4th quarter 2017 or 2nd semester 2017 as well as from the 1st quarter 2018 or 1st semester 2018 (adjustments due to the partial revision of the VAT Act):
Please note that the new VAT rates applicable as of 1 January 2018 will be listed on the left side of all new VAT return forms under «II. tax calculation».
Contact
Contact by phone (German)
Legal Division
Federal Tax Administration
Main Division Value Added Tax
Legal Division
Schwarztorstrasse 50
3003 Berne
Last modification 16.01.2024
Contact
Contact by phone (German)
Legal Division
Federal Tax Administration
Main Division Value Added Tax
Legal Division
Schwarztorstrasse 50
3003 Berne