In principle yes, from CHF 100,000 of worldwide turnover, if you make a taxable supply in Switzerland. Check your case in two minutes.
Check my situation →Indicative, based on your answers.
Since the 2018 reform, it is no longer only your Swiss turnover that counts: your entire worldwide turnover is taken into account. As soon as it exceeds CHF 100,000 and you make a taxable supply in Switzerland, liability becomes mandatory.
Retroactive registration and taxation over the undeclared periods.
4.0 % per year since 1 January 2026 (4.5 % in 2025; pro rata where periods overlap), due from the 61st day after the end of the period (art. 86 para. 1 LTVA).
Tax evasion and breach of procedural obligations are subject to criminal penalties (Title 6 LTVA).
Certain cases exempt you from registration — strictly:
If you supply exclusively services to Swiss business customers, it is the customer who self-assesses the VAT (art. 10 para. 2 let. b LTVA).
Where the Swiss customer imports the goods in their own name, it is they who declare the acquisition tax.
As long as your worldwide turnover stays below CHF 100,000, mandatory liability does not apply.
Not to be confused — Digital services (SaaS, content, streaming) supplied to individuals in Switzerland do not exempt you: on the contrary, this is precisely the case that triggers liability.
On worldwide turnover, since the 2018 reform, as soon as a taxable supply is made in Switzerland.
Yes, if your worldwide turnover exceeds the threshold. A low Swiss volume does not exempt you from the obligation.
No. It remains set at CHF 100,000, no change is planned.
A retroactive assessment together with late-payment interest (4.0 % per year since 2026), or even criminal penalties in the event of tax evasion.
The standard rate is 8.1 %. A reduced rate of 2.6 % applies to basic necessities, and a special rate of 3.8 % to accommodation.
Yes. Once liable, you deduct the VAT paid on your Swiss purchases and expenses from the VAT you collect (input tax deduction).
In Switzerland, the legal term is fiscal representative (art. 67 LTVA). “Tax agent” is a common term in the EU.
Yes, notably to recover the VAT paid on Swiss purchases.