Switzerland VAT Registration

Key Information

In Switzerland, VAT is known as:

• MWST (German)
• TVA (French)
• IVA (Italian)

You must register for Swiss VAT if:

• You are storing goods in Switzerland (no threshold—registration is immediate)
• You are a non-resident business making taxable supplies in Switzerland
• Your global company turnover exceeds CHF 100,000/year and you are selling into Switzerland
• Digital services sold to Swiss consumers are included in the above terms

Distance Selling Rules (2025)

Amazon Sellers

• No VAT registration is required for distance selling via Amazon
• Amazon is the deemed supplier and handles VAT collection in this scenario

Non-Amazon Sellers

• VAT registration is required if:
  • You exceed CHF 100,000/year in distance sales
  • The VAT value per item is under CHF 5
• If the VAT per item exceeds CHF 5, the customer becomes the importer and pays VAT/duties
• To avoid this, sellers can register for VAT and act as the importer of record

Required Documents

• Certificate of incorporation
• Articles of association
• Passport or ID of company directors
• Proofs of Address for Directors, (x2 examples of documentary proof such as a utility bill or bank statement)
• Proof of business activity in Switzerland (e.g. contracts, invoices)
• Swiss fiscal representative details (if required)

Fiscal Representation: Required for non-resident businesses unless based in Liechtenstein.

Registration Process with AVASK

• VAT Number Issuance
  Once approved, you’ll receive your Swiss VAT number in the format:
  CHE-123.456.789-MWST (or TVA / IVA depending on language preference)

   

•  Timeline: Registration typically takes 2–4 weeks, depending on the completeness of your documentation and FTA processing times.

   

VAT Rates (Effective 01/01/2024)

Filing & Payment

Penalties for Non-Compliance

 Frequently Asked Questions (FAQ)

Do I need a Swiss VAT number if I already have an EU VAT number?

Yes. Switzerland is not part of the EU VAT system. You must register separately.

Do Amazon sellers need to register for VAT in Switzerland?

No, not for distance selling. As of 2025, Amazon is a deemed supplier and collects VAT on your behalf.

What if I sell outside of Amazon?

You may need to register if your sales exceed CHF 100,000/year and the VAT per item is under CHF 5.

Can I reclaim VAT on Swiss business expenses?

Yes, if you are VAT-registered and the expenses are related to taxable business activities.

What is the VAT number format in Switzerland?

It follows this format: CHE-123.456.789-MWST (or TVA / IVA depending on language).

Do I need a Swiss FTA ePortal (CSP) account, or will my tax agent handle this?

If you are working with a tax agent or fiscal representative—such as AVASK—you do not need to create your own ePortal account.

Here’s how it works:

• AVASK and other authorized tax agents have their own myFTA ePortal accounts and can manage your VAT filings on your behalf.
• You will grant AVASK authorization to act for your business, including submitting VAT returns and accessing correspondence from the Swiss Federal Tax Administration (FTA).
• If you prefer to manage filings yourself, you can create a CSP (Centralized Self-Service Portal) account via the FTA’s ePortal. This gives you full access to VAT Declaration Pro and other digital services.

For most AVASK clients, we recommend letting us handle the ePortal setup and filings to ensure full compliance and peace of mind.

Helpful Links

• Swiss Federal Tax Administration – VAT Overview
• Swiss VAT Guidelines for Foreign Businesses (PDF)