- VAT applies in Switzerland, Liechtenstein, and Büsingen, with a standard rate of 7.7% (general rate 7%, reduced rates 5% and 3.7%).
- Registration threshold is CHF 100,000 turnover for both established and non-established businesses.
- VAT returns are due monthly or quarterly, by the last day of the following month.
- Electronic invoicing is optional except for federal administration contracts ≥ CHF 5,000, where it is mandatory.
- VAT grouping and voluntary registration are allowed; Switzerland is not part of the EU VAT system.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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