VAT Registration in Switzerland

In order to pay the value added tax, Swiss companies and natural persons, in some cases, need to register with the local tax authorities.

Below, our lawyers in Switzerland present the main regulations on VAT registration and the procedures you need to go through to obtain a VAT number. We are at your disposal with VAT registration services.

Quick Facts
We offer VAT registration services	YES, we can help with VAT registration in Switzerland
Standard rate	8,1%
Lower rates	3.8% for tourism and hotel accommodation, 2.6% for medicines, books, newspapers
Who needs VAT registration in Switzerland	Local and foreign companies with a turnover of CHF 100,000, however, voluntary VAT registration is also possible in Switzerland
Time frame for registration	Approx. 4 weeks
VAT for real estate transactions	Standard rate applies
Exemptions available	YES, property rental, healthcare, education, cultural activities
Period for filing	Monthly or quarterly reporting is possible
VAT returns support	YES, we can help you file VAT returns in Switzerland
VAT refund	Refunds are available for purchases of minimum CHF 300 with rates between 3.8% to 6%
Local tax agent required	NO, however, one can be appointed
Who collects the VAT	Federal Tax Administration in Switzerland
Documents for VAT registration	Application form, company details (name, legal address), proof of meeting the VAT registration threshold (if applicable)
VAT number format	Country code CHE followed by a 9-digit code and letters MWST
VAT de-registration situations	Company ceases its activities, goes bankrupt, no longer meets the registration threshold
Applicable law	Swiss Value Added Tax Act
Special requirements for foreign companies (if any)	Foreign companies must register for VAT in Switzerland once they are incorporated.
Possibility to register for VAT as a natural person	Yes, natural persons and sole traders can also obtain VAT numbers.
Special registration requirements for sole traders (if any)	No, a sole trader must register when reaching the CHF 100,000 turnover.
Possibility to obtain EORI number based on Swiss VAT number	Yes, a Swiss VAT number can be obtained to register for EORI.
Voluntary registration procedure available (YES/NO)	Yes, this procedure is available for companies that did not reach the minimum registration threshold.
VAT registration steps	– obtaining a tax ID number; – gathering the necessary papers for VAT registration; – filing for a VAT number.
Online filing procedure available (YES/NO)	Yes, an online procedure is also available through a local agent for foreign businesses.
Authority in charge of registration	Federal Tax Authority
VAT registration requirement for NGOs (YES/NO)	Yes, NGOs must register for VAT provided they supply VAT-related services.
VAT registration requirements for clubs/associations (YES/NO)	Yes, clubs and associations must also apply for VAT numbers should they provide or sell VAT-related services, respectively goods.
Special VAT regulations for foreign online sellers (YES/NO)	Foreign e-commerce companies must register for VAT in Switzerland if they have a minimum income of CHF 100,000.
VAT registration requirements for foreign e-service providers (if any)	E-service providers, including telecom businesses registered abroad must comply with the same CHF 100,000 income registration threshold.
VAT compliance requirements	Companies must issue paper or electronic invoices with the VAT amount calculated separately and the applicable quota.
Advantages of VAT registration in Switzerland	– possibility to apply for refunds; – access to the EORI system, etc.

Who must apply for a Swiss VAT number? 

There are a number of entities that must apply for VAT registration in Switzerland, as stipulated by the national tax legislation. As a general rule, the following types of entities are required to register for VAT in this country: 

• entities dealing with the import of goods and products into Switzerland;
• entities buying and selling goods on the Swiss territory;
• companies and other parties that sell goods to Swiss consumers on the internet;
• entities storing goods and products in Swiss warehouses; 
• parties organizing events and shows at which the customers pay for an entry ticket. 

In order to open a company in Switzerland, the entity must be registered in the local Commercial Register where its seat is in order to be lawfully incorporated in accordance with the Company Act. Our team of Swiss lawyers can present the steps for Swiss VAT registration and can provide legal representation to those who need tax advice and assistance.

Are there any special conditions to be observed by foreign companies?

Yes, they need to appoint a local fiscal representative if they do not have a physical place of business in Switzerland. This is often the case with e-commerce companies selling goods or services through their websites.

For the same e-commerce companies, VAT registration is mandatory no matter of the turnover they have in Switzerland.

What are the documents foreign companies must file for VAT registration in Switzerland?

The following important papers must be submitted in order to complete the procedure:

• a copy of the commercial registration certificate;
• an application form;
• information about the company’s address in Switzerland;
• details about its Swiss turnover;
• information about the goods that are subject to VAT, the goods that are exempt from VAT, and those that can benefit from the VAT reverse charge.

VAT registration applications are filed online, in which case you can benefit from our legal services for both business incorporation and VAT number registration at the same time. Swiss VAT numbers are assigned in 5 to 7 business days from submission.

Here is also an infographic on this procedure below:

What is the Swiss VAT registration procedure for local companies?

The registration process for paying the VAT is quite simple, and it only requires a few steps: completing a basic online questionnaire which will hold legal binding information, and placing a bank guarantee or deposit on behalf of the Swiss tax authorities.

Companies in Switzerland that meet the requirements for paying the VAT are legally required to start the Swiss VAT registration once their tax liability begins. As of 2026, VAT registration in Switzerland has to be done on a voluntary basis. 

The registration can be done online, and for this to happen, liable companies are required to complete a form and to provide the required information. The procedure is similar for both local and foreign companies, and our team of Swiss lawyers can provide more information regarding the necessary steps.

What are the documents local companies must supply to obtain VAT numbers?

Some of the basic information that companies must offer includes the following: 

• the name and the address of the company that is requesting to obtain a VAT number in Switzerland;
• the name and the address of the Swiss fiscal representative (if the applicant company is a foreign entity);
• the Swiss turnover of the foreign company which falls under the scope of the VAT registration in Switzerland;
• here, the company must specify if the taxable turnover refers to the supply of goods that are charged with VAT during their import;
• the taxable turnover can also refer to the supply of goods that was not charged with VAT when imported into Switzerland. 

Once the process of VAT registration in Switzerland is completed, the local authorities will inform the Swiss representative of whether the application was successful within a period of 5-7 working days. The next step is to receive a VAT number in Switzerland.

What are the regulations for online retailers in Switzerland in 2026? 

Considering that online retailers develop commercial activities that are taxable following the Swiss legislation, they also need to complete the steps for VAT registration in Switzerland.

It is worth knowing that income from small consignments will be charged with the VAT, as long as the revenue is of at least CHF 100,000.

Are there businesses exempt from VAT registration in Switzerland?

Here are some of the types of businesses that are exempt from Swiss VAT:

• a foreign business that uses a freight company or the postal service to deliver goods to Switzerland from abroad;
• a foreign company that does not render any services on Swiss soil because the Swiss client serves as the importer and the items are not processed there;
• a foreign business providing VAT-exempt services within the borders of Switzerland
• a company offering services in the fields of health care and treatment, education and training, and cultural services.

Do not hesitate to ask for more information on VAT exemptions from our Swiss lawyers.

Is it possible to register for VAT voluntarily in Switzerland?

Yes, voluntary VAT registration is possible in Switzerland. This option is valid before reaching the minimum mandatory threshold, which is CHF 100,000 as annual turnover.

What is the registration deadline for VAT?

VAT registration must be completed within a maximum of 30 days after becoming liable for the payment of this tax.

Is it possible to check a Swiss VAT number?

Yes, you can check a Switzerland-issued VAT number by entering it on the tax authority’s website. For this, you also need to know the structure of VAT codes in this country. This is made up of the country code CH and a 9-digit sequence number. Also, some of them may have added the MWST (short form of VAT in German).

Is Switzerland part of the EU VAT scheme?

No, Switzerland is not an EU member state; as such, it establishes its own regulations related to this tax. Even so, certain mechanisms also apply here, such as the VAT refund scheme.

Does Switzerland have a reverse charge mechanism?

Yes, Switzerland has a reverse charge mechanism through which the reporting and payment obligations for the VAT fall onto the local recipient instead of the foreign seller. For this purpose, the local recipient must be registered for this tax in Switzerland. It is also useful to note that the mechanism applies to certain goods and services imported from non-resident suppliers, and it was created so as not to require the latter to register for VAT in Switzerland.

You can also watch our video below on VAT registration:

What are the main VAT compliance requirements to consider in Switzerland?

Here are the 2 most important aspects to consider from this point of view:

• all types of companies must keep accurate VAT records for a minimum of 10 years;
• for medium and large-sized companies, VAT returns must be filed on a quarterly basis, while for small-sized enterprises with a turnover below CHF 5 million, annual filing is now possible.

For more information about the VAT tax or other taxes in Switzerland, please contact us.