Skip to main content
Switzerland’s tax system is administered by the Federal Tax Administration (Eidgenössische Steuerverwaltung, ESTV). Although not an EU member, Switzerland operates its own VAT system (Mehrwertsteuer, MWST). VAT applies at standard, reduced, and special rates. The reduced rate covers everyday goods such as food, non-alcoholic beverages, books, newspapers, and medicines, while a special rate applies to accommodation services. Businesses with annual taxable revenues exceeding CHF 100,000 must register for VAT. Tax identification uses the UID (Unternehmens-Identifikationsnummer) in the format CHE-XXX.XXX.XXX followed by “MWST” for VAT purposes. Switzerland supports credit notes for invoice corrections. E-invoicing is not mandatory but is increasingly used, particularly in business-to-government (B2G) transactions.

​
Base Details

KeyValue
Tax Country CodeCH
CurrencyCHF
Base Time ZoneEurope/Zurich

​
Tax Categories

CodeNameTitle
VATVATValue Added Tax

​
VAT Rates

RateKeysNamePercentsDescription
generalstandardGeneral Rate8.1%Applies to most goods and services.
intermediatestandardIntermediate Rate3.8%Applies to accommodation services.
reducedstandardReduced Rate2.6%Applies to food, books, newspapers, and public transport.

​
Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

​
Invoice Types

The types of invoices that can be created with a preceding definition:
  • credit-note

​
Scenarios

​
bill/invoice

Filters:
  • Tags: reverse-charge
Output:
  • Note: Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)

​
Validation Rules

FieldTestValidation Code / Message
code
  • Code in [CH]
  • Valid
GOBL-CH-TAX-IDENTITY-01
Invalid Swiss VAT identity code