Country Switzerland
Currency CHF
EU Member State No
Standard VAT rate 7.7%
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

By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.