VATupdate
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VAT Practice Update: Reduced Rates for Phytosanitary Products Following 2025 Ordinance Amendment

  • The Federal Department of Finance is proposing an adaptation of VAT practice regarding phytosanitary products, fertilizers, and related materials.
  • The changes follow the amendment of the ordinance on phytosanitary products (OPPh), effective December 1, 2025.
  • Products such as fertilizers, composting agents, and approved phytosanitary products will be subject to the reduced VAT rate of 2.6%.
  • The new and deleted texts in the practice are clearly marked for clarity.
  • The project is a draft as of January 30, 2026, pending advisory body feedback.

Source: news.admin.ch

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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