Do you need a Swiss bank account to pay VAT?

No. It’s not legally required. You can pay via international transfer, but if you are a foreign entity you must appoint a Swiss fiscal representative.

What happens if you don't register for VAT on time?

The FTA will register you retroactively. You must pay back taxes plus 4.5% interest and may face a negligence penalty. It’s cheaper to self-correct promptly.

How is VAT calculated for digital services sold to Switzerland?

Digital services are taxed at 8.1%. The place of supply is the customer’s location in Switzerland, so the provider may need to register and charge Swiss VAT.

Can tourists return VAT paid in Switzerland?

Yes. Spend over CHF 300 in one store and export the goods within 30 days. Get the Swiss Customs stamp and claim through tax-free operators.

Is a fiscal representative liable for my taxes?

Generally, no. The fiscal representative handles compliance and correspondence but does not assume liability for your tax debts unless specifically agreed.

Can I register voluntarily if I earn less than CHF 100,000?

Yes. Voluntary registration can be advantageous if you have significant Swiss expenses, as it lets you reclaim input VAT on purchases.

08.12.2025

VAT in Switzerland 2025: rates, registration and refund

Switzerland's Value Added Tax (VAT) system is built on precision. For 2025, it features clearly defined rates, mandatory electronic filing, and new platform taxation rules that shift the compliance burden to marketplaces.

Taxes in Switzerland

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