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
Current Swiss VAT rates (8.1% / 2.6% / 3.8%). We keep your setup correct 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
Effective or flat-rate method?
See which Swiss VAT method works out cheaper for your business, in under 2 minutes.
Your annual turnover (CHF, incl. VAT)
Your main business sector
VAT paid on your purchases / expenses (annual estimate, CHF)
Rent, supplies, subcontractors, software… the VAT you have paid and could reclaim.
Frequently asked questions
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.
The current 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.