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VAT Switzerland — MWST

Swiss VAT done
right, on time

MWST registration, quarterly returns, input tax reclaim, and ESTV correspondence. Accurate, deadline-driven, no penalties.

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We'll confirm scope and pricing within 24 hours.

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Confidential. No commitment required.

8.1%
Standard rate (2024)
CHF 100k
Registration threshold
60 days
Return deadline
0
Penalties for clients

VAT errors cost more
than the accountant

Late MWST registration, missed input tax claims, and errors in mixed-supply calculations are the three most common — and expensive — VAT mistakes Swiss companies make.

Registration on time

MWST registration is mandatory within 30 days of exceeding CHF 100'000. We monitor your turnover and trigger registration before the deadline — avoiding retroactive VAT liability.

Input tax fully reclaimed

Many companies under-claim Vorsteuer. We review every expense category and apply the correct apportionment — recovering what you're entitled to on each return.

Returns filed by the deadline

MWST returns are due 60 days after the period ends. We prepare, review, and submit every return on time — no late filing surcharges.

Flat-rate vs effective method

Not every business benefits from the Saldosteuersatz. We model both methods and select the approach that minimises your actual tax liability.

ESTV audit handled for you

MWST audits are routine for Swiss businesses. We represent you before the Eidgenössische Steuerverwaltung, prepare supporting documentation, and respond to all enquiries.

Mixed supplies correctly classified

Businesses with both taxable and exempt supplies must apportion input tax. Errors here trigger the most ESTV corrections. We apply the correct method from day one.

Three rates.
Know which applies to you.

8.1% Standard rate

Most goods and services: consulting, IT, manufacturing, retail (general), import VAT

3.8% Hotel rate

Overnight accommodation in hotels, B&Bs, campsites, and similar establishments

2.6% Reduced rate

Food, medicine, books, newspapers, agricultural inputs, sport goods for minors

Full MWST service
scope

01
MWST registration

Mandatory registration when turnover exceeds CHF 100'000, or voluntary registration below the threshold. We prepare the ESTV application, select the accounting method, and confirm the UID-MWST number. Timeline: 2–4 weeks.

Registration
02
Quarterly / semi-annual returns

Preparation and electronic submission of MWST returns via ESTV SuisseTax. Output tax calculation, input tax (Vorsteuer) claim, balance due or refund. Delivery to you for review before submission.

Returns
03
Input tax (Vorsteuer) optimisation

Review of all deductible input tax across expense categories — operating costs, capital goods, mixed-use assets. Correct apportionment for businesses with exempt and taxable supplies.

Vorsteuer
04
Method analysis (Effektive vs Saldosteuersatz)

Modelling of both effective and flat-rate methods for eligible businesses. Annual decision — we run the comparison every year-end to confirm you remain on the optimal method.

Advisory
05
ESTV audit and correspondence

Representation before the Eidgenössische Steuerverwaltung for routine audits and specific enquiries. Preparation of response documentation, liaison with ESTV, and follow-up until closure.

ESTV
06
Foreign company fiscal representation

Mandatory fiscal representative service for non-Swiss businesses required to register for MWST. We act as your Swiss-based fiscal representative for all ESTV correspondence. Learn more →

Foreign Co.

Your quarterly
VAT cycle

Books closed for the quarter

Once your quarter-end accounts are closed in Bexio, Banana, or AbaPro, we extract the VAT data — no extra work from you.

VAT return prepared

We calculate output tax, reclaim all eligible input tax, and review the return for errors before preparing the final version for your approval.

You review and approve

You receive a summary of the return — tax due or refund amount, key figures. One click to approve, then we submit to ESTV via SuisseTax.

Payment or refund processed

We confirm ESTV receipt and provide the payment reference. For refunds, we follow up with ESTV until the refund lands in your account.

We were over-paying VAT for two years because our previous accountant didn't claim input tax on import costs. Treuhand Hive found it in the first quarter review.
CEO, import trading company, Zürich

Swiss VAT questions,
answered directly

A company must register when its worldwide taxable turnover exceeds CHF 100'000 in a calendar year. Registration is mandatory within 30 days of exceeding the threshold. Voluntary registration is possible below CHF 100'000 — useful if you want to reclaim input tax on significant capital expenditure.
Switzerland applies three rates as of 1 January 2024: 8.1% standard (most goods and services), 3.8% hotel rate (overnight accommodation), and 2.6% reduced rate (food, medicine, printed material, agricultural inputs). Exports are zero-rated. Some supplies are exempt without input tax credit (healthcare, education, certain financial services).
Most registered businesses file quarterly. Small businesses with turnover below CHF 5'005'000 may apply for semi-annual filing. Returns must be filed within 60 days of the end of the tax period via ESTV SuisseTax.
Input tax on business expenses is reclaimable where the related supply is taxable. Input tax on mixed-use expenses must be apportioned. Input tax on exempt supplies cannot be reclaimed. Import VAT paid to Swiss customs is fully reclaimable as input tax on the MWST return.
Yes. Foreign companies supplying goods or services in Switzerland must register if their Swiss taxable turnover exceeds CHF 100'000. A Swiss fiscal representative is required. We act as fiscal representative and handle everything. See our foreign company VAT page for details.
Eligible businesses (turnover below CHF 5'005'000, tax liability below CHF 103'000) can use an industry-specific flat rate applied to gross turnover instead of tracking individual transactions. It simplifies administration but is not always financially advantageous — we model both methods before recommending it.

Need to register or fix your VAT?

Tell us your situation — we'll assess your obligation and confirm next steps within 24 hours.

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