Switzerland

Country Switzerland
Currency CHF
EU Member State No
Standard VAT rate 8%
Reduced VAT rate 2.5% / 3.8%
VAT registration limit for established businesses 100000 CHF
VAT registration limit for non-established businesses 100000 CHF
VAT registration rate for distance sellers Not relevant
VAT return filing periods Quarterly
Annual returns No
Intrastat thresholds: dispatches and arrivals Not relevant
EC Sales Lists frequency Not relevant
Additional reporting requirements No
VAT recovery by non-established non-EU businesses Yes where reciprocity has been agreed
Reverse Charge Yes for certain cross border activity
Fiscal representative required for non-EU businesses Yes
Statute of limitations 5 years

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