Updated by Dominique Kipfer and Rilana Wolf-Bayard, PKF Consulting AG, Z眉rich
| VAT registration threshold 鈥� local establishment | CHF 100,000 |
| VAT registration threshold 鈥� no local establishment | CHF 100,000 worldwide and CHF 1 in Switzerland |
| Voluntary VAT registration | A domestic business which does not exceed the relevant mandatory VAT registration threshold can register voluntarily as a taxpayer in Switzerland (thereby waiving the exemption from VAT liability). This also applies to foreign businesses to the extent that supplies of goods or services are made in the Swiss territory. 听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听 A voluntary VAT liability is possible in the beginning of a tax period at the earliest. |
| How to register for VAT | Persons who are liable to register for Swiss VAT must do so within 30 days of the commencement of their VAT liability. 听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听 VAT registration applications in Switzerland must be completed online at: www.estv.admin.ch/estv/de/home/mehrwertsteuer/mwst-an-abmeldung/mwst-anmeldung.html |
| VAT registration form | As stated above, VAT |
Web page updated on 17 Mar 2025 16:16
