Changes initially expected to enter into force on January 1st, 2018 have been postponed to January 1st, 2019.
This includes Liechtenstein, which is in a VAT union with Switzerland.
VAT Standard rate
VAT Reduced rate
2,5 % – electronic newspapers, magazines and books without advertising character.
Currently a foreign established business operating in Switzerland is liable for VAT registration in Switzerland when its turnover resulting from transactions located in Switzerland exceeds CHF 100’000 per year.
From 1 January 2018, threshold will be CHF100,000 of worldwide turnover from sales of e-services, with at least CHF1 of sales to customers located in Switzerland.