Companies exceeding CHF 100,000 in annual worldwide turnover must register for Swiss VAT (MWST). The standard rate is 8.1% as of 2024. Two reduced rates apply: 2.6% for essential goods and 3.8% for accommodation.
VAT Rates (2025)
| Rate | Applies To |
|---|---|
| 8.1% | Standard — most goods and services |
| 2.6% | Food, books, medicines |
| 3.8% | Accommodation |
| 0% | Exports |
Effective vs. Flat-Rate Method
The effective method deducts input VAT from output VAT. The flat-rate method (Saldosteuersatz) applies a fixed industry-specific rate to gross turnover — simpler and often cheaper for service companies. Available under CHF 5,005,000 turnover.
Our VAT Services
Registration with ESTV from CHF 500. Quarterly filing for both methods. Fiscal representative for foreign companies. Cross-border advisory including reverse charge mechanism.
Our bookkeeping includes VAT-coded recording so returns come directly from accounting data.