{"id":29641,"date":"2022-11-07T11:02:10","date_gmt":"2022-11-07T10:02:10","guid":{"rendered":"https:\/\/tax-services.ch\/?p=29641"},"modified":"2023-09-02T13:50:36","modified_gmt":"2023-09-02T11:50:36","slug":"tva-suisse-lessentiel","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/en\/vat-switzerland-essentials\/","title":{"rendered":"Swiss VAT: the essentials"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"29641\" class=\"elementor elementor-29641\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-acf9dd5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"acf9dd5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element 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i{font-size:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper:before{font-size:var(--marker-size,1em)}.elementor-toc--content-ellipsis .elementor-toc__list-item-text{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.elementor-toc__list-items--collapsible>.elementor-toc__list-wrapper>.elementor-toc__list-item>.elementor-toc__list-wrapper{display:none}.elementor-toc__heading-anchor{position:absolute}.elementor-toc__body .elementor-toc__list-item-text{color:var(--item-text-color);-webkit-text-decoration:var(--item-text-decoration);text-decoration:var(--item-text-decoration);transition-duration:var(--item-text-transition-duration)}.elementor-toc__body .elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__body .elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}ol.elementor-toc__list-wrapper{counter-reset:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item{counter-increment:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item-text-wrapper:before{content:counters(item,\".\") \". \"}<\/style>\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__0bfdb36\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__0bfdb36\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__0bfdb36\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72a4864 elementor-widget elementor-widget-heading\" data-id=\"72a4864\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 25-04-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">What is VAT?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74b7889 elementor-widget elementor-widget-text-editor\" data-id=\"74b7889\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 25-04-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>In this article we will discuss the basics and particularities of Swiss VAT.<\/p><p>VAT (value added tax) is an indirect tax on consumption. In principle, it concerns all goods and services consumed or used in Switzerland.<\/p><p>It is the final consumer who bears the VAT. However, it is up to the companies to ensure the collection of this tax and to pay it to the Federal Tax Administration.<\/p><p>Some activities are excluded from the scope of VAT, mainly medical, educational, cultural, insurance, financial and residential rental activities. For more details see <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/2009\/615\/fr#art_21\" target=\"_blank\" rel=\"noopener\">Art.21 al.2 LTVA<\/a>.<\/p><p>Depending on the amount of turnover achieved, a company may or may not be exempted from VAT liability. Different methods are available to the company, including the effective method or the net tax liability method (NTR).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e185609 elementor-widget elementor-widget-heading\" data-id=\"e185609\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Swiss VAT liability<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e5ae6b elementor-widget elementor-widget-text-editor\" data-id=\"3e5ae6b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Once subject to VAT, all sales and services of a company will be subject to VAT. M<\/p><p class=\" translation-block\">VAT is calculated on the amount excluding VAT of the services. The company's invoices will have to comply with the conditions laid down by <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/2009\/615\/fr#art_26\" target=\"_blank\" rel=\"noopener\">Art. 26 LTVA<\/a> as regards the form and information contained therein.<\/p><p>The form requirements for an invoice are as follows :<\/p><ul><li>Full contact details of the supplier and its VAT number<\/li><li>Client's contact information (Name, address)<\/li><li>Invoice date or date of performance if not identical<\/li><li>Description of the service, type, purpose and volume of the service<\/li><li>The amount billed<\/li><li>The rate applied to the benefit (amount is not enough, you have to put the rate in<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e205f1 elementor-widget elementor-widget-heading\" data-id=\"8e205f1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compulsory liability<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05d36f5 elementor-widget elementor-widget-text-editor\" data-id=\"05d36f5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Anyone who runs a business, even a non-profit one, and regardless of the legal form, is in principle liable to pay VAT in Switzerland.<\/p><p>It should be noted that the tax liability is not compulsory for companies that generate less than CHF 100'000\/year from taxable services in Switzerland.<\/p><p>In order to determine the CHF 100,000, the worldwide revenues of the company must be included in the calculation, as they are decisive for the tax liability. This can be for example :<\/p><table class=\"table table-bordered\" border=\"1\" summary=\"\" width=\"221\" cellspacing=\"0\" cellpadding=\"1\" data-cols=\"3\"><tbody><tr><td class=\"active\" width=\"10%\">+<\/td><td class=\"active translation-block\" valign=\"middle\" width=\"90%\">All deliveries of goods and services <u>taxable<\/u> on Swiss territory<\/td><\/tr><tr><td>+<\/td><td valign=\"middle\" class=\" translation-block\">All deliveries of goods and services <u><\/u><u>exempt<\/u> according to <u>Art.23 LTVA<\/u><\/td><\/tr><tr><td>&#8211;<\/td><td valign=\"middle\" class=\" translation-block\">Benefits <u>excluded<\/u> from the scope of the tax according to <u>Art.21 <\/u><u>al.2 <\/u><u>VAT<\/u>.<\/td><\/tr><tr><td>=<\/td><td valign=\"middle\">Amount determining the VAT liability<\/td><\/tr><\/tbody><\/table><h4>\u00a0<\/h4>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0768df elementor-widget elementor-widget-heading\" data-id=\"a0768df\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Voluntary VAT liability<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86e2203 elementor-widget elementor-widget-text-editor\" data-id=\"86e2203\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Art.11 LTVA provides that any person\/company carrying out an entrepreneurial activity may voluntarily register for Swiss VAT.<\/p><ul><li>No minimum threshold (turnover)<\/li><li>For a minimum duration of at least one fiscal period<\/li><li>Voluntary liability is possible during the year<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c768d75 elementor-widget elementor-widget-heading\" data-id=\"c768d75\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Opting for services excluded from VAT<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-540f14f elementor-widget elementor-widget-text-editor\" data-id=\"540f14f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Art.22 al.1 LTVA provides for a voluntary VAT liability for persons exercising an activity excluded from the scope of taxation according to Art. 21 LTVA.<\/p><p>However, the option is not available for the activities of :<\/p><ul><li>Insurance field<\/li><li>Domaine financier<\/li><li>Gambling area<\/li><li>Real estate if the object is used or intended to be used exclusively for residential purposes<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c294819 elementor-widget elementor-widget-heading\" data-id=\"c294819\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Start of VAT liability<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a57de83 elementor-widget elementor-widget-text-editor\" data-id=\"a57de83\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table class=\"table table-bordered\" border=\"1\" summary=\"\" width=\"221\" cellspacing=\"0\" cellpadding=\"1\" data-cols=\"3\"><tbody><tr><td class=\"active\" width=\"50%\">Company with its headquarters, domicile or permanent establishment on Swiss territory<\/td><td class=\"active\" valign=\"middle\" width=\"90%\">At the beginning of the entrepreneurial activity<\/td><\/tr><tr><td>All other companies<\/td><td valign=\"middle\">When they provide a service on Swiss territory for the first time<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b08965d elementor-widget elementor-widget-text-editor\" data-id=\"b08965d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Example 1 :<\/strong><\/p><table class=\"table table-bordered\" border=\"1\" summary=\"\" width=\"221\" cellspacing=\"0\" cellpadding=\"1\" data-cols=\"3\"><tbody><tr><td class=\"active\" width=\"10%\">01.01.2022<\/td><td class=\"active\" valign=\"middle\" width=\"90%\">Company TT SA has just been created<\/td><\/tr><tr><td>31.12.2022<\/td><td valign=\"middle\">Does not exceed the CHF 100,000 threshold in the first year<\/td><\/tr><tr><td>31.12.2023<\/td><td valign=\"middle\">During the year 2023 the 100'000 CHF mark is exceeded<\/td><\/tr><tr><td>01.01.2024<\/td><td valign=\"middle\">Company TT SA will be subject to VAT from 01.01.2024<\/td><\/tr><\/tbody><\/table><p><strong>Example 2 :<\/strong><\/p><table class=\"table table-bordered\" border=\"1\" summary=\"\" width=\"221\" cellspacing=\"0\" cellpadding=\"1\" data-cols=\"3\"><tbody><tr><td class=\"active\" width=\"10%\">01.01.2022<\/td><td class=\"active\" valign=\"middle\" width=\"90%\">Company TT SA has just been created<\/td><\/tr><tr><td>31.03.2022<\/td><td valign=\"middle\">It generates more than CHF 25,000 in taxable benefits<\/td><\/tr><tr><td>01.04.2022<\/td><td valign=\"middle\">She decides to be subject to the law from the 1st day of the 4th month<\/td><\/tr><tr><td>01.04.2022<\/td><td valign=\"middle\">She is careful and modifies her invoices in order to charge VAT<\/td><\/tr><\/tbody><\/table><p>It is important for a Swiss company to evaluate its turnover after 3 months of activity. If the turnover exceeds 25'000 CHF the company has the choice between :<\/p><ul><li>Be liable for VAT from the first day of its activity. It can recover the VAT paid during this period, but must also pay VAT on its taxable turnover in Switzerland generated during the first three months of its activity.<\/li><\/ul><ul><li>Start its tax liability after the 1st day of the 4th month. In this way, the company avoids paying VAT on its sales for which it could not claim a deduction, but cannot reclaim VAT on purchases and investments made in the first three months.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b028a8 elementor-widget elementor-widget-heading\" data-id=\"2b028a8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">End of VAT liability<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-236a057 elementor-widget elementor-widget-text-editor\" data-id=\"236a057\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table class=\"table table-bordered\" border=\"1\" summary=\"\" width=\"221\" cellspacing=\"0\" cellpadding=\"1\" data-cols=\"3\"><tbody><tr><td class=\"active\" width=\"50%\">Company with its headquarters, domicile or permanent establishment on Swiss territory<\/td><td class=\"active\" valign=\"middle\" width=\"90%\">on the cessation of the entrepreneurial activity<\/td><\/tr><tr><td>In case of liquidation<\/td><td valign=\"middle\">on closure of the liquidation proceedings<\/td><\/tr><tr><td>All other companies<\/td><td valign=\"middle\">at the end of the calendar year in which they last provided services in Switzerland<\/td><\/tr><\/tbody><\/table><p>If the taxpayer's turnover no longer reaches the decisive amount of CHF 100,000 and there is reason to assume that the decisive turnover will not be reached in the next tax period either, the taxpayer must report this. This can be done at the earliest by the end of the tax period in which the decisive amount is likely to be reached. The waiver will take effect from the next tax period. If he does not do so, he is deemed to have voluntarily opted to remain a taxable person.<\/p><p>It is necessary to be aware that in case of termination of the VAT liability, a retroactive calculation for all the purchases\/investments on which the VAT has been recovered will have to be made. This is due to the fact that these objects will go from being used for business purposes to being used for private purposes, so a correction of the deduction of the Advance Tax (CORDIP) will have to be made.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f868232 elementor-widget elementor-widget-heading\" data-id=\"f868232\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT rates in Switzerland<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f6a82c elementor-widget elementor-widget-text-editor\" data-id=\"0f6a82c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The VAT rates in Switzerland are as follows :<\/p><table class=\"table table-bordered\" border=\"1\" summary=\"\" width=\"221\" cellspacing=\"0\" cellpadding=\"1\" data-cols=\"3\"><tbody><tr><td class=\"active\" width=\"50%\"><strong>7.7% Standard rate<\/strong><\/td><td class=\"active\" valign=\"middle\" width=\"90%\">Art.25 al.1 LTVA<\/td><\/tr><\/tbody><\/table><p>This is the rate that is generally used in the provision of services and the sale of goods.<\/p><p>For example, is subject to the rate of 7.7%: Tax advice, Provision of painting, Meals taken on site, Any sale of goods or services not subject to the rate of 2.5% or 3.7%.<\/p><table class=\"table table-bordered\" border=\"1\" summary=\"\" width=\"221\" cellspacing=\"0\" cellpadding=\"1\" data-cols=\"3\"><tbody><tr><td class=\"active\" width=\"50%\"><strong>2.5% Reduced rate<\/strong><\/td><td class=\"active\" valign=\"middle\" width=\"90%\">Art.25 al.2 &amp; al.3 LTVA<\/td><\/tr><\/tbody><\/table><p>This rate applies in cases explicitly covered by the law, including :<\/p><ul><li>Foodstuffs (except alcoholic beverages)<\/li><li>Medicines - Art.49 OTVA<\/li><li>Newspapers and magazines without advertising character - Art.50 OTVA<\/li><\/ul><div>\u00a0<\/div><div>\u00a0<\/div><table class=\"table table-bordered\" border=\"1\" summary=\"\" width=\"221\" cellspacing=\"0\" cellpadding=\"1\" data-cols=\"3\"><tbody><tr><td class=\"active\" width=\"50%\"><strong>3.7% Special rate<\/strong><\/td><td class=\"active\" valign=\"middle\" width=\"90%\">Art.25 al.4 LTVA<\/td><\/tr><\/tbody><\/table><p>This rate is for the accommodation sector. The accommodation sector is understood to be the accommodation with breakfast, even if it is charged separately.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcec906 elementor-widget elementor-widget-heading\" data-id=\"fcec906\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">New VAT rates from 01.01.2024<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3eaf6d0 elementor-widget elementor-widget-text-editor\" data-id=\"3eaf6d0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Following the vote of 25.09.2022 concerning the additional financing of the AHV through an increase in VAT, the Swiss people have accepted the proposal of the Federal Council.<\/p><p>Therefore, the VAT rates known to date will be increased from 01.01.2024<\/p><table class=\"table table-bordered\" border=\"1\" summary=\"\" width=\"100%\" cellspacing=\"0\" cellpadding=\"1\" data-cols=\"3\"><thead><tr role=\"columnheader\"><th class=\"active translation-block\" valign=\"middle\">Taux de TVA<br>avant augmentation<\/th><th class=\"active\" valign=\"top\">Increase<\/th><th class=\"active\" valign=\"top\">After increase<\/th><\/tr><\/thead><tbody><tr><td>Standard rate: 7.7<\/td><td>+ 0.4%<\/td><td>8.1%<\/td><\/tr><tr><td class=\"active\" width=\"50%\">Reduced rate: 2.5<\/td><td class=\"active\" valign=\"middle\" width=\"25%\">+ 0.1%<\/td><td class=\"active\" valign=\"middle\" width=\"25%\">2.6%<\/td><\/tr><tr><td>Special rate: 3.7%.<\/td><td valign=\"middle\">+ 0.1%<\/td><td valign=\"middle\">3.8%<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b16872 elementor-widget elementor-widget-heading\" data-id=\"8b16872\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to register for Swiss VAT?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a58a3e1 elementor-widget elementor-widget-text-editor\" data-id=\"a58a3e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\" translation-block\">The <strong>VAT registration<\/strong> is done on the official website of the Federal Tax Administration. For your registration it is necessary to bring the following documents:<\/div><div>\u00a0<\/div><ul><li>Extract from the Trade Register and your IDE number<\/li><li>For simple companies not registered in the commercial register, your social insurance number<\/li><li>First year sales or sales prospects<\/li><li>Tax representative for foreign companies<\/li><\/ul><p>\u00a0<\/p><p>Once the various forms have been filled out and sent in, you may receive a call from the AFC before you are subject to VAT.<\/p><p>You will then receive confirmation of your registration and your first VAT deduction code directly at home.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d423290 elementor-widget elementor-widget-heading\" data-id=\"d423290\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Where can I find the VAT number of another company?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d46703e elementor-widget elementor-widget-text-editor\" data-id=\"d46703e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Are you looking for a company's VAT number to find out whether it is subject to VAT or not? You can visit the Confederation's official website at <a href=\"https:\/\/www.uid.admin.ch\/Search.aspx?lang=fr\" target=\"_blank\" rel=\"noopener\">IDE register<\/a>.<\/p><p>Just type the company name in the search bar, click on the company name, go to the bottom of the page to \"VAT data\" and see if the company has a VAT number.<\/p><p>The VAT number is the company's CHE number with VAT at the end.<\/p><p><strong>Example :<\/strong> CHE-000.000.000 <strong>VAT<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4620881 elementor-widget elementor-widget-heading\" data-id=\"4620881\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Completing a VAT statement<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9865485 elementor-widget elementor-widget-text-editor\" data-id=\"9865485\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>As a VAT payer, you are obliged to submit a detailed statement of the services provided every quarter or half-year. You can choose between two methods.<\/p><p>As a rule, the settlement is made according to the actual method.<\/p><p>The Swiss VAT statement can be filed directly online.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e4f40a elementor-widget elementor-widget-heading\" data-id=\"1e4f40a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Effective method<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49e1277 elementor-widget elementor-widget-text-editor\" data-id=\"49e1277\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>This method allows you to recover the VAT paid on your expenses and investments from the tax you have to pay on the services provided.<\/p><p>This statement must be made quarterly.<\/p><p><strong>Example calculation :<\/strong><\/p><p>CHF 10'000 (excl. VAT) of taxable sales and CHF 5'000 (excl. VAT) of purchases with deductible VAT from 01.01.2022 to 31.03.2022<\/p><p>770 CHF with VAT due<\/p><p>385 CHF for Deductible VAT<\/p><p>385 CHF to the Federal Tax Administration<\/p><p><strong>Remarks :<\/strong><\/p><p>The tax on acquisitions has no impact with the effective method.<\/p><p>Import tax paid at customs is also recoverable.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b97336e elementor-widget elementor-widget-heading\" data-id=\"b97336e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Method Net tax debt rate<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c32a5a elementor-widget elementor-widget-text-editor\" data-id=\"3c32a5a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>This method does not allow you to recover VAT. But it is relatively simple to apply. You just have to take your turnover and multiply it by the rate assigned to you by the AFC according to your activity. (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/2010\/874\/fr#lvl_d784e6\/lvl_d784e7\" target=\"_blank\" rel=\"noopener\">see rate list<\/a>)<\/p><p class=\" translation-block\">This count must be performed <strong>semi-annually<\/strong>.<\/p><p><strong><br \/>Example :<\/strong><\/p><p class=\" translation-block\">Cleaning company, applied rate of 5.9 %<br>Turnover: 80'000 CHF (incl. VAT) of taxable sales from 01.01.2022 to 30.06.2022<\/p><p>80'000 CHF * 5.9% = 4'720 CHF of VAT due to the Federal Tax Administration<\/p><p>To benefit from this method two conditions apply:<\/p><ul><li>Annual turnover does not exceed CHF 5'005'000<\/li><li>VAT amount calculated with the net tax liability rate does not exceed CHF 103'000<\/li><\/ul><p><strong>\u00a0<\/strong><\/p><p><strong>Remarks :<\/strong><\/p><p>You can use a maximum of 2 rates. For example for a restaurant that sells take-away and on-site services or a garage that does mechanics and bodywork.<\/p><p>Acquisition tax is due at the normal rate, if you use services from abroad you will have to pay tax on this service.<\/p><p>The tax on imports is not recoverable either.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0966a3d elementor-widget elementor-widget-heading\" data-id=\"0966a3d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">VAT payment and deadlines <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3fb495 elementor-widget elementor-widget-text-editor\" data-id=\"b3fb495\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>You have 60 days after the statement period date to submit your VAT statement and pay the VAT due using the QR-invoice located on the second page of the summary sheet.<\/p><p>Once the deadline has passed, interest on arrears is due on the amount of VAT due.<\/p><p>It is possible to request a delay for the submission of the statement of account. This avoids a request for a provisional advance payment and possible summonses, but not the accounting of default interest.<\/p><p>This principle also applies to the AFC, which is obliged to reimburse you within 60 days after the submission of your VAT statement, failing which it owes you default interest from the 61st day.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7da52c elementor-widget elementor-widget-heading\" data-id=\"a7da52c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Advantages of registering for VAT<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-176cf40 elementor-widget elementor-widget-text-editor\" data-id=\"176cf40\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Recovery of VAT on your investments and expenses<\/li><li>Gain credibility with professional clients<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e324d5d elementor-widget elementor-widget-heading\" data-id=\"e324d5d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Disadvantages of registering for VAT<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3c93de elementor-widget elementor-widget-text-editor\" data-id=\"a3c93de\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Rate increase (at least for private companies that do not recover it)<\/li><li>Increased administrative burden<\/li><li>VAT issues (exempt or not; end of tax liability; CORDIP; REDIP; PASM)<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33db360 elementor-widget elementor-widget-heading\" data-id=\"33db360\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Acquisition tax: what is it?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a75d2ac elementor-widget elementor-widget-text-editor\" data-id=\"a75d2ac\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The acquisition tax puts Swiss and foreign companies on an equal footing.<\/p><p><strong><br \/>For the actual counting method :<\/strong><\/p><p>The acquisition tax must be reported under number 381 of the VAT statement as tax due and the input tax can be reclaimed. The transaction is therefore not relevant.<\/p><p><strong><br \/>The Net Tax Debt Rate Settlement Method :<\/strong><\/p><p>The acquisition tax must be declared under number 381 of the VAT statement as tax due and the input tax cannot be reclaimed. The transaction ends with the obligation to pay VAT at the rate that would be applied to the same service in Switzerland.<\/p><p><strong><br \/>Companies not subject to VAT:<\/strong><\/p><p>The acquisition tax is indeed due if you exceed the annual deductible of CHF 10'000 for services from abroad. Once the threshold has been exceeded, the taxpayer must declare the amount to the FTA within 60 days after the end of the calendar year.<\/p><p><strong><br \/>Examples of services, subject to acquisition tax:<\/strong><\/p><ul><li>Consulting services from abroad (e.g. legal, tax advice, etc.)<\/li><li>Services from abroad (e.g. visual creations, website, etc.)<\/li><li>Advertising services from abroad (e.g. Google, Facebook, etc.)<\/li><\/ul><p>Services that are excluded from taxation under Art. 21 VAT Act or exempted from taxation under Art. 23 VAT Act are not subject to acquisition tax.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1451396 elementor-widget elementor-widget-heading\" data-id=\"1451396\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Import tax: how does it work ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d3d8f2 elementor-widget elementor-widget-text-editor\" data-id=\"5d3d8f2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>When importing goods into Switzerland by a Swiss company, the importer must pay VAT.<\/p><p>The VAT on imports is levied by the Federal Customs Administration (FCA). This measure is mainly aimed at not disadvantaging Swiss companies that make their purchases in Switzerland and therefore pay VAT from those who import goods from abroad.<\/p><p class=\" translation-block\">The <strong>VAT rate applied<\/strong> upon importation is the same as it would be if the good was purchased in Switzerland. It can be normal or reduced for food products, medicines, etc.<\/p><p>The calculation of the VAT, is based on the invoice price by the supplier of the goods to which are added the costs to the place of destination in Switzerland. The foreign VAT is not taken into account in this calculation as long as it is clearly indicated on the invoice or in the sales contract.<\/p><p>A proof must of course be given to the customs office at the time of importation (e.g.: invoice, sales contract, etc.).<\/p><p>The importation of certain goods is tax free see <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/2009\/615\/fr#art_53\" target=\"_blank\" rel=\"noopener\">Art.53 LTVA<\/a>.<\/p><p><strong><br \/>For the actual counting method :<\/strong><\/p><p>Import taxes can be recovered.<\/p><p class=\" translation-block\"><strong>Condition<\/strong>: The importer is in possession of the VAT tax ruling from the Federal Customs Administration, issued in the importer's name and address.<\/p><p><strong><br \/>The Net Tax Debt Rate Settlement Method :<\/strong><\/p><p>The import tax cannot be recovered for the taxpayer deducting the VAT according to the net tax liability rate the import tax remains an expense.<\/p><p><strong><br \/>For companies not subject to VAT:<\/strong><\/p><p>For those not subject to VAT, the import tax remains a burden.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1f09c0 elementor-widget elementor-widget-heading\" data-id=\"c1f09c0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">For those not subject to VAT, the import tax remains a burden.<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a086c75 elementor-widget elementor-widget-text-editor\" data-id=\"a086c75\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>It is important to make the right choices at the beginning of the entrepreneurial activity, especially with regard to :<\/p><ul><li>VAT liability<\/li><li>benefits agreed or received ;<\/li><li>effective settlement methods or net tax liability rate.<\/li><\/ul><p class=\" translation-block\">These decisions will have a direct impact on your business. Being supported from the outset by a specialist will help you avoid making mistakes. Don't hesitate to <a href=\"https:\/\/tax-services.ch\/contact\/\" target=\"_self\">get in touch<\/a> with Tax Services.<\/p><p>In addition, depending on the activity you carry out and the current state of your business, various VAT-related issues will come into play. The respect of the VAT rules will save you from penalties in case of control.<\/p><div>\u00a0<\/div><div>\u00a0<\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>TVA suisse : l&rsquo;essentiel de A \u00e0 Z.<\/p>","protected":false},"author":1,"featured_media":29643,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[57],"tags":[],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/29641"}],"collection":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/comments?post=29641"}],"version-history":[{"count":65,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/29641\/revisions"}],"predecessor-version":[{"id":31830,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/29641\/revisions\/31830"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media\/29643"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media?parent=29641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/categories?post=29641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/tags?post=29641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}