Switzerland

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