Guide
When do I have to register for VAT in Switzerland?
In short: You become liable for VAT as soon as you generate CHF 100,000 or more in revenue from taxable supplies within a year (in Switzerland and abroad). If it is foreseeable from the start that you will exceed this threshold in the first 12 months, liability begins immediately. You must then register with the Federal Tax Administration (FTA) within 30 days.
The CHF 100,000 threshold
You are exempt from tax liability if, within one year, you generate less than CHF 100,000 in revenue in Switzerland and abroad from supplies not excluded from the tax. The calculation is based on the agreed consideration, excluding tax.
Note:
- Supplies excluded from the tax do not count towards the threshold. The VAT Act lists them; the FTA gives examples.
- Estimate at the start: the exemption also ends if it is foreseeable that the threshold will be exceeded within 12 months of starting the business.
- Check after the start: the exemption ends as soon as revenue in the last financial year reaches the threshold.
Registration: within 30 days
If you become liable, you must register on your own initiative, in writing, within 30 days of the start of liability with the FTA, which assigns you a VAT number. Information and registration: FTA.
Filing and paying
- Quarterly: as a rule, VAT is accounted for every quarter.
- Half-yearly: if you use the net tax rate method.
- Deadline: the return and payment must reach the FTA within 60 days of the end of the reporting period.
Foreign companies
Companies without a registered office in Switzerland can also become liable for Swiss VAT. Without a registered office or permanent establishment in Switzerland, they generally need a tax representative in Switzerland (Art. 67 VAT Act). More: International companies in Switzerland.
Registering voluntarily
Even below CHF 100,000, you can waive the exemption and register voluntarily – for at least one tax period. Whether this pays off depends on your situation; if in doubt, get advice.
And the commercial register?
A CHF 100,000 threshold also applies to the commercial register – but it refers to revenue in the last financial year. More: When do I have to register in the commercial register?
Frequently asked questions
Is the VAT threshold based on revenue or profit?
On revenue, i.e. the agreed consideration excluding tax – not profit. What counts is revenue from supplies not excluded from the tax, in Switzerland and abroad.
Can I register for VAT voluntarily?
Yes. Anyone running a business who is exempt from tax liability can waive the exemption – for at least one tax period.
What is the net tax rate method?
A simplified method for small businesses. You account using a rate approved by the FTA and file returns half-yearly instead of quarterly. The method must be requested from the FTA.
Do foreign companies have to register for Swiss VAT?
Foreign companies supplying services or goods in Switzerland can also become liable for Swiss VAT. Without a registered office or permanent establishment in Switzerland, they generally need a tax representative in Switzerland.
Sources
- Art. 10 VAT Act – Tax liability and exemption
- Art. 11 VAT Act – Waiver of exemption
- Art. 14 VAT Act – Start of tax liability
- Art. 35 and 37 VAT Act – Reporting period and net tax rate
- Art. 66 and 67 VAT Act – Registration and tax representative
- Art. 71 and 86 VAT Act – Returns and payment
- FTA: VAT tax liability
All information checked on 29 October 2026.