Swiss VAT, decoded
for foreign businesses.
Do you have to register? At what rate? Who represents you? A Swiss CPA in Geneva answers it clearly in English — then handles your registration and quarterly filing.
From registration to every return.
Whether you're a Swiss startup crossing the threshold or a foreign company supplying the Swiss market, we make VAT a non-event.
Do you need to register?
VAT registration becomes mandatory once your worldwide turnover from taxable supplies reaches CHF 100,000. Below that, registration is voluntary — and sometimes worth it. We tell you which applies.
- Turnover-threshold analysis
- Mandatory vs. voluntary review
- Foreign-supplier rules checked
- Registration filed with the FTA
Foreign companies & representation
Non-resident businesses making taxable supplies in Switzerland generally need to register and appoint a Swiss-resident fiscal representative. We act as your point of contact with the Federal Tax Administration.
- Fiscal-representation setup
- Swiss VAT number obtained
- Cross-border supply analysis
- Correspondence with the FTA
Rates & method
Switzerland applies a standard rate of 8.1%, a reduced rate of 2.6%, and a special 3.8% rate for accommodation. We also advise on the net-tax-rate (flat-rate) method, which simplifies filing for many small businesses.
- Correct rate per supply
- Effective vs. net-tax-rate method
- Input-tax (VAT recovery) review
- Invoicing-compliance check
Rates as of 2024. We keep your setup current as rules change.
Ongoing filing
Once registered, VAT returns are filed quarterly (or twice-yearly under the net-tax-rate method). We prepare, reconcile, and submit them with your bookkeeping — no missed deadlines.
- Quarterly VAT returns prepared
- Reconciliation against your books
- Annual reconciliation statement
- Deadline management
Questions fréquentes
Registration is mandatory once worldwide turnover from taxable supplies reaches CHF 100,000 per year. Below that threshold you are exempt, but you may register voluntarily — for example to recover input VAT. Non-resident businesses supplying goods or services in Switzerland may have to register from the first franc.
As of 2024, the standard rate is 8.1%, the reduced rate (food, books, medicines, and similar) is 2.6%, and the special rate for accommodation is 3.8%. The correct rate depends on the type of supply — we make sure each is applied properly.
Generally yes. A non-resident business that is liable for Swiss VAT must appoint a fiscal representative domiciled in Switzerland and usually provide security. Klear can act as your representative and handle all dealings with the Federal Tax Administration.
It's a simplified scheme available to smaller businesses below set turnover and tax limits. You apply a single industry-specific rate to your turnover instead of tracking input VAT line by line, and you file twice a year rather than quarterly. We assess whether it saves you time and money.
Quarterly under the standard (effective) method, or twice a year under the net-tax-rate method. We prepare and submit them alongside your bookkeeping so the figures always reconcile.
Let's talk about your business.
Every situation is unique. Book a free 15-minute call with one of our experts — no commitment, no sales pitch. Just straightforward advice on your accounting and tax situation in Switzerland.