Domestic businesses (Switzerland)
A business headquartered in Switzerland is generally liable to Swiss VAT if it:
- Ìý
•ÌýÌýÌýÌý independently performs a professional or commercial activity;
- Ìý
•ÌýÌýÌýÌý acts externally under its own name; and
- Ìý
•ÌýÌýÌýÌý has the aim of sustainably earning income from supplies of goods and services.
The following mandatory VAT registration thresholds apply in Switzerland:
- Ìý
•ÌýÌýÌýÌý Non-profit, voluntarily run sporting or cultural associations: at least CHF 250,000 turnover from supplies of goods and services in Switzerland and abroad which are not exempt from VAT without credit.
- Ìý
•ÌýÌýÌýÌý Charitable institutions: at least CHF 250,000 turnover
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Web page updated on 17 Mar 2025 17:15