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 1st January 2018, the threshold will be CHF100,000 of worldwide turnover from sales of e-services, with at least CHF1 of sales to customers located in Switzerland.