Complete Guide to VAT Registration in Switzerland and Fiscal Representation
In Switzerland, both Swiss companies and individuals, under certain circumstances, must register with local tax authorities to fulfill their Value Added Tax (VAT) obligations.
Our team of Swiss lawyers provides detailed insights into VAT registration regulations and the necessary procedures to acquire a VAT number. Feel free to reach out for support in this process.
VAT Registration for foreign companies in Switzerland
Foreign companies wishing to register for VAT in Switzerland must adhere to specific requirements. The minimum registration threshold for non-resident businesses is CHF 100,000, although voluntary registration is also an option. It is crucial to complete the registration process within 30 days of entering the Swiss market. To do so, the following documents must be submitted:
- a copy of the commercial registration certificate,
- an application form,
- information regarding the company’s address in Switzerland,
- details about its Swiss turnover, and
- information about goods subject to VAT, exempt goods, and those eligible for the VAT reverse charge.
It is important to note that if foreign companies wish to set up a company in Switzerland, but live outside the country, they must appoint a fiscal representative in Switzerland, a service that can be provided by our local lawyers.
VAT registration applications are submitted online and our legal services can assist with both business registration and VAT number registration at the same time. Swiss VAT numbers are usually assigned within 5-7 working days of application.
Our advisory services cater to the needs of expatriates and individuals living abroad and we offer them at competitive prices. Our law firm in Switzerland specializes in various areas of law including taxation, immigration, employment and corporate law.
Switzerland provides exemptions from VAT registration for foreign companies.
The following are examples of businesses that qualify for these exemptions:
- A foreign business that utilizes a freight company or the postal service to transport goods to Switzerland from overseas.
- A foreign company that does not provide any services within Switzerland, as the Swiss client acts as the importer and the goods are not processed within the country.
- A foreign business that offers VAT-exempt services within Switzerland’s borders.
- A company that provides services in the areas of healthcare and treatment, education and training, and cultural services.
These exemptions aim to facilitate business operations for foreign companies in Switzerland.
VAT rates in Switzerland in year 2024:
| Date | Standard rate | Special rate for accommodation services | Reduced rate |
| As of 1 January 2024
The federal decree of 17 December 2021 on the additional financing of the OASI through an increase in VAT was accepted |
8,1% | 3,8% | 2,6% |
| 1 January 2018
Increase in VAT rates for the financing and development of the railway infrastructure The federal decree of 17 March 2017 on the additional financing of the OASI through an increase in VAT and the pension reform 2020 of 17 March 2017 were rejected |
7,7% | 3,7% | 2,5% |
Choose Valcorp as your fiscal representative in Switzerland and experience a seamless process. We provide full spectrum of fiscal representative services:
- Licensed fiscal representatives
- Tax & Accounting services
- Ensuring legal compliance
Valcorp is trusted by the largest companies in the world to be their tax representatives in Switzerland. We have proven record of excellence. We have assisted hundreds of companies with Fiscal Representation and VAT Registration in Switzerland.
Valcorp is based in Nations Business Center, Geneva, Switzerland, contact is via email: info@valcorp.eu or via telephone +37255658650 and one of our Swiss tax consultants will be in touch with you.