VAT in Switzerland: practical guide for businesses

January 20, 20266 min di lettura

Swiss VAT is among the lowest in Europe with a standard rate of 8.1%.

VAT rates

Standard rate: 8.1%

Reduced rate: 2.6% (food, books, medicine)

Special accommodation rate: 3.8%

Mandatory from CHF 100,000 annual turnover

Voluntary registration possible below

Quarterly or semi-annual returns

Effective or flat-rate method

Record keeping for 10 years