Appoint a fiscal representative in Switzerlandand make sure to be 100% VAT compliant

Basic information
EU membership	n/a
ISO code	CH
VAT introduced in Switzerland	1995
VAT name in Switzerland	Mehrwertsteuer (MWST), Taxe sur la valeur ajoutée (TVA), Imposta sul valore aggiunto (IVA)
VAT ID format in Switzerland	CHE-123.456.789 MWST
Territories with special status in Switzerland	n/a
VAT rates in Switzerland
Standard VAT rate	8,10 %
Reduced VAT rate (1)	3,80 %
Reduced VAT rate (2)	2,60 %
Super reduced VAT rate	n/a
VAT parking rate	n/a
Zero VAT rate	no

Reporting frequency in Switzerland

VAT returns	monthly, quarterly
Reporting currency	CHF
VAT-related penalties in Switzerland
Failure to file a VAT return	Penalty not specified.
Late payment of VAT	Interest on late payment of 4% of the amount of VAT due.
Failure to report ESL/DEB	n/a.
Useful links on VAT in Switzerland
Tax Administration in Switzerland	Tax authorities
Ministry of Finance in Switzerland	Ministry of Finance
Check a VAT number in Switzerland	Check a VAT number

Need VAT assistance in Switzerland? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Switzerland subject to Swiss VAT, may be required to appoint a tax representative. Established in Switzerland, the fiscal representative will fulfill the company’s VAT obligations to the Swiss tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Switzerland to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Switzerland.
Intra-Community and Swiss VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Switzerland, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Switzerland, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Switzerland? Contact us now.

Switzerland, or the Swiss Confederation, is a founding member of the European Free Trade Association (EFTA) and a member of the Schengen area, but not of the European Union or the European Economic Area.

Switzerland has the second highest nominal GDP per capita in the world. The service sector accounts for almost 75% of GDP.

The Swiss Value Added Tax regulations were codified in 1995 by the Value Added Tax Act (VAT Act). Any company not established in Switzerland that supplies goods or services not subject to reverse charges must register for and pay Swiss VAT (subject to thresholds).
This non-established company will have to appoint a fiscal representative to assist with this and processing the various returns required in Switzerland.

The VAT rates currently in force in Switzerland are as follows:

• Standard VAT rate: 8,10 %
• Reduced VAT rate (1): 3,80 %
• Reduced VAT rate (2): 2,60 %
• Super reduced VAT rate: n/a
• VAT parking rate: n/a
• Zero VAT rate no

Need a tax representative in Switzerland? Contact us now.