This guide covers only the taxation of digital services. If you sell goods, this guide does not apply.
VAT Standard rate
The standard VAT rate in Switzerland in 2022 is 8,1%.
VAT Reduced rate
2.6% – electronic newspapers, magazines, and books without advertising characters.
Threshold
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.