Compendium · Europe · Switzerland
Switzerland: MWST / TVA / IVA on digital services
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Supported (free threshold) · Local term: Mehrwertsteuer
Last verified: 2026-10-29
Foreign providers of digital services to Swiss non-taxable customers must register with the Swiss FTA (ESTV) once worldwide taxable and zero-rated turnover reaches CHF 100,000 a year. A Swiss-domiciled tax representative is required. Standard VAT 8.1%. Returns are generally quarterly
Worldwide turnover test CHF 100,000 previous calendar year
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Threshold and rates (MWST / TVA / IVA)
- Free threshold?
- Yes — Worldwide turnover test CHF 100,000 previous calendar year
- Amount / measure
- CHF 100,000
Worldwide turnover from taxable and zero-rated supplies ≥ CHF 100,000 in a year triggers Swiss VAT liability for foreign businesses (ESTV) - Window
- Calendar / annual turnover test (ESTV worldwide turnover)
- Standard rate
- 8.1%
Swiss standard VAT rate 8.1% (ESTV rate card) - Who must register
- Foreign companies without Swiss domicile/place of business whose worldwide turnover reaches CHF 100,000 and that make taxable supplies in Switzerland (including electronically supplied services to Swiss non-taxable persons)
- Evidence of location
- ESTV materials define place of supply for electronically supplied services by customer location. A published two-evidence checklist equivalent to EU 282/2011 was not found in the English ESTV foreign-business pages as of 2026-10-29; keep billing address, IP and payment-country records supporting that the customer is in Switzerland
- Invoicing
- Charge Swiss VAT at the applicable rate once registered; invoices must meet Swiss VAT Act content rules
- Filing
- VAT returns generally quarterly (half-yearly possible under net-tax-rate method). Payment in CHF to ESTV
- Effective
- Swiss VAT Act liability for foreign businesses; ESTV registration within 30 days of becoming liable
- Authority
- Eidgenössische Steuerverwaltung ESTV / Swiss Federal Tax Administration
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels allows sales under a free threshold of CHF 100,000 (Calendar / annual turnover test (ESTV worldwide turnover)). Above that, destination tax and local registration apply.
- Product class
- Digital service
- Support status
- Supported (free threshold) — Worldwide turnover test CHF 100,000 previous calendar year
How to register
- Self-register online?
- No — Online ESTV registration exists, but foreign businesses without a Swiss domicile/place of business must appoint a Swiss tax representative and file the MWST-0620 declaration — you cannot complete Swiss VAT compliance alone from abroad
- Resident representative / fiscal agent
- Mandatory for foreign businesses without a Swiss domicile or place of business (ESTV). File MWST-0620 Statement of Tax Representation
- Regime
- Swiss FTA (ESTV) VAT registration for foreign businesses — mandatory Swiss tax representative
Steps (in order)
- Confirm Swiss VAT liability (e.g. worldwide turnover test / Swiss supplies) on ESTV foreign-company pages — https://www.estv.admin.ch/en/vat-liability-foreign-companies
- Appoint a Swiss tax representative and complete MWST-0620
- Register online with ESTV within 30 days of becoming taxable — https://www.estv.admin.ch/en/register-for-vat
- File and pay Swiss VAT through the representative
Documents
- MWST-0620 Declaration regarding tax representation — Signed statement appointing the Swiss tax representative
- Commercial-register extract / incorporation evidence — From the home country as ESTV requires
- Turnover forecast or recent accounts — For liability / security assessment
- Official processing time
- Online ESTV registration; no single SLA summarised here as of 2026-10-29
- Official fees
- No ESTV registration fee summarised on the English register page reviewed. ESTV may require security for foreign companies (historically ~3% of expected taxable Swiss turnover, min CHF 2,000 / max CHF 250,000 — confirm current ESTV practice). Representative fees are commercial
- Portal
- https://www.estv.admin.ch/en/register-for-vat
- Local bank account
- Payments via Swiss channels through the representative
- Filing frequency
- As assigned by ESTV (often quarterly)
- Payment currency
- CHF
- Input VAT recovery
- Possible subject to Swiss VAT rules once registered — confirm with representative / ESTV
- Portal language
- German/French/Italian (+ English ESTV info pages)
- Penalties
- Swiss VAT Act penalties for late registration/filing
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- NEXOVA — Fiscal representation Switzerland — Swiss fiscal representation service page
- FIZENTRA — Swiss fiscal representation
- KPMG Switzerland — Member firm
- Deloitte Switzerland — Member firm
Official sources
ESTV — VAT liability of foreign companies
ESTV — Register for VAT
ESTV — VAT for foreign businesses (PDF)
Last verified: 2026-10-29.
FAQ
- What is the Swiss threshold for foreign digital sellers?
- CHF 100,000 worldwide taxable/zero-rated turnover
- Is a Swiss tax representative mandatory?
- Yes for foreign businesses without a Swiss domicile or place of business
- What rate applies?
- Standard VAT 8.1%
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice