On January 1, 1995, Switzerland introduced its Value Added Tax (VAT) system. The regulations governing VAT in Switzerland are outlined in the “Federal Law on Value-Added Tax,” enacted on June 12, 2009. As Switzerland is not a member of the European Union (EU), its VAT law is not directly influenced by European VAT laws and judgments.
However, during the formulation of the current Swiss VAT legislation, there was a clear intention to align it with EU regulations, aiming for harmonization. Although national courts and agencies in Switzerland may consider EU regulations or rulings when interpreting national legislation, it’s important to note that certain Swiss laws differ from those of the EU.
Source GlobalVATcompliance
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See also
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
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