> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Switzerland

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

| Key              | Value           |
| ---------------- | --------------- |
| Tax Country Code | `CH`            |
| Currency         | `CHF`           |
| Base Time Zone   | `Europe/Zurich` |

## Tax Categories

| Code  | Name | Title           |
| ----- | ---- | --------------- |
| `VAT` | VAT  | Value Added Tax |

### VAT Rates

| Rate           | Keys       | Name              | Percents | Description                                               |
| -------------- | ---------- | ----------------- | -------- | --------------------------------------------------------- |
| `general`      | `standard` | General Rate      | 8.1%     | Applies to most goods and services.                       |
| `intermediate` | `standard` | Intermediate Rate | 3.8%     | Applies to accommodation services.                        |
| `reduced`      | `standard` | Reduced Rate      | 2.6%     | 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

<Accordion title="#reverse-charge">
  **Filters:**

  * **Tags:** `reverse-charge`

  **Output:**

  * **Note:** Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field  | Test                                                            | Validation Code / Message                                      |
    | ------ | --------------------------------------------------------------- | -------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[CH]</li><li>Valid</li></ul> | `GOBL-CH-TAX-IDENTITY-01`<br />Invalid Swiss VAT identity code |
  </Accordion>
</AccordionGroup>