Value-Added Tax (VAT) for Businesses
This page is available in:
Value-added tax (VAT) is a federal tax that becomes relevant for many businesses shortly after they are established. As a business owner, you must determine whether and when you become subject to VAT. This page guides you through the most important steps.
Key Points at a Glance
- Turnover threshold: Generally, VAT liability arises once annual turnover reaches 100,000 Swiss francs.
- Federal tax: VAT is a federal tax and is administered by the Federal Tax Administration (FTA).
- Early Relevance: VAT liability affects many businesses shortly after they are established or as their business grows.
- Voluntary registration: Even if you haven’t reached the revenue threshold yet, voluntary registration may make sense.
- Online filing: VAT is filed online via the Federal Administration’s ePortal.
- Input tax deduction: You can deduct VAT paid (input tax) on your purchases from your tax liability.
VAT liability
Check the following points to determine your VAT liability:
- Is your annual turnover over 100,000 Swiss francs?
- Are services provided that are subject to VAT?
Type of Services
- Not all services are subject to VAT.
- Check whether your business activities are subject to VAT.
- Reduced tax rates apply to certain services (basic necessities such as food, the hotel industry).
You can find the current rates on the website of the Federal Tax Administration (FTA).
Determine VAT liability and register
Use the accordion controls to toggle the visibility of each panel (below the controls).
- Calculate your estimated annual revenue.
- Include all taxable services.
- Update this estimate regularly.
- Use the information provided by the Federal Tax Administration (FTA).
- Check with your accountant to see if your services are subject to tax.
- Take industry-specific considerations into account.
- Register in a timely manner.
- Use the FTA’s online registration process or paper forms.
- Obtain your VAT number.
- Adapt your accounting to VAT requirements.
- Revise your invoice templates.
- Implement a system for tracking input tax and output tax.
- Schedule regular filings (quarterly or annually).
- VAT returns are filed online via the Federal Administration’s ePortal.
- Simplified filing procedures are available for small businesses.
Note:
The information on this page is for guidance only and is not exhaustive. Details should be clarified with experts or the relevant authorities as early as possible.
Further information
Use the accordion controls to toggle the visibility of each panel (below the controls).
Kanton Zürich - Steueramt
Öffnungzeiten
Montag bis Freitag
8.00 bis 11.45 Uhr und
13:30 bis 17:00 Uhr
Contact
Telefon
Bürozeiten
Montag bis Freitag
8.00 Uhr bis 11.45 Uhr und
13.30 Uhr bis 17.00 Uhr
Kontaktformular
Damit wir Ihre Anfrage optimal bearbeiten können, benutzen Sie bitte unser Kontaktformular