VAT registration in Switzerland 2026
Foreign VAT registration may be required as early as the first domestic supply in Switzerland. The basic threshold is CHF 100,000 of relevant global turnover, and the FTA report is submitted online within 30 days of the obligation arising.
First, determine the transaction type and the correct date. Only then should you prepare the application, representative, and documents. General tax rules and settlement after obtaining the number are described in the related guides.
Key information before starting your application
The application is the final step. First, you must confirm the obligation, date, and delivery method.
The world threshold
What counts is the actual annual turnover of the company worldwide, not just sales in Switzerland.
Deadline for submission
The deadline runs from the commencement of tax liability, not from the receipt of the number.
FTA form
Once submitted, download the confirmation and PDF of your submission – you cannot edit the form yourself.
Representative
A foreign company without a registered office or permanent establishment in the country appoints a representative in Switzerland.
From Taxenlight experience
Companies that start by filling out the form waste the most time. First, we ask for the contract, the flow of goods, global turnover, the date of the advance payment, and the importer. These five pieces of information often change both the result and the registration date.
When does a foreign company have to register for VAT in Switzerland?
Score mandatory registration as four consecutive questions.
Do you run a business?
You act independently, on your own behalf and with the aim of generating sustainable income.
If so → step 2Do you deliver within the VAT territory?
This may be the sale of goods, work on items, assembly or a service based in Switzerland.
If so → step 3Aren't you just operating within the confines of exclusion?
Some services, including certain services billed by the purchaser, do not require registration.
If not → step 4Is the actual global turnover reaching the threshold?
The standard threshold is at least CHF 100,000 per year.
If so → registrationThe FTA describes the conditions governing the VAT liability of foreign companies in Switzerland. The invoice itself for the Swiss customer does not determine the outcome—what matters is the location and nature of the service.
A small value does not protect against registration
A company with a global turnover of CHF 500,000 may require a number for a single domestic delivery of CHF 9,000. There is no general exemption for short-term or individual projects.
A company below the threshold may choose to register
This makes sense, for example, when importing on your own behalf, with high VAT charges, or when planning a warehouse. Simply bearing the costs isn't enough—the company must make the appropriate deliveries.
How to calculate the CHF 100,000 threshold for a foreign company?
The threshold determines taxpayer status. It does not mean that all global turnover is subject to Swiss VAT.
| Element of analysis | What to check | Why is it important? |
|---|---|---|
| Type of sale | Goods, services, exports, exempt services | The threshold covers taxable and exempt supplies with the right to deduction. |
| Foreign trade | How would the benefit be treated under Swiss law? | The name of the accounting account or qualification in the country of residence is not sufficient. |
| Currency | Source value, rate, date and result in CHF | A consistent method allows you to defend the threshold and the obligation date. |
| Exclusion | Basis for not including a specific revenue stream | Each exclusion should have a description and documentation. |
Taxenlight advises: prepare a calculation in streams
For each type of income, record the country, benefit type, value, CHF exchange rate, and reason for inclusion or exclusion. A single aggregate figure from the income statement does not indicate whether the threshold was calculated according to Swiss rules.
Scenarios where VAT registration needs to be checked
Each scenario requires a separate analysis of the delivery point, threshold and tax liability.
Warehouse and fulfillment
Local inventory typically leads to domestic deliveries when you fulfill orders from your warehouse, donate inventory, or handle off-platform sales.
Import in your own name
Import alone doesn't constitute registration. However, if you sell goods in Switzerland after customs clearance, a domestic delivery may arise that requires a number.
Assembly and work on the goods
Swiss law recognizes many repairs, tests, installations, and commissioning activities as supplies of goods. The term "B2B service" in the contract does not constitute a definitive classification.
B2C electronic services
Automated telecommunications or electronic consumer services may disable the ability to remain off the register.
Mail order and platforms
The small shipment threshold and platform rules are separate tests. Evaluate off-platform sales and your own inventory separately.
Remote B2B services
Certain services billed by a Swiss buyer may not require a number. However, one additional domestic delivery can change the outcome.
In practice, we see two most common flashpoints
The first is that assembly is described in the system as a standard service. The second is that the importer's role in a DDP delivery is unclear. In both cases, the invoice may appear commercially correct but not reflect Swiss VAT classification.
From when does the registration obligation count?
For a foreign company, the obligation generally begins with the first relevant supply in Swiss VAT territory, provided the other conditions are met.
The payment request may be the first date
If the document concerns a specific future domestic delivery, the date of issue may be relevant.
When there was no invoice before
Then, the date of receipt of remuneration may be set. Assess the refundable deposit or loan based on its actual nature.
Sales, assembly or on-site service
Don't wait for the final report if a prior event triggered taxation.
Deadline for filing with the FTA
The procedural deadline runs from the moment the obligation arises. The office's response does not create the obligation or postpone it.
Advance payment before installation begins
The company exceeds the global threshold and issues an advance payment request for the domestic installation on March 28th. Work begins in May. According to the FTA example, the obligation could begin as early as March 28th.
A late application does not eliminate the arrears
A company may need to correct invoices, file missing declarations, and pay tax and interest. If a customer fails to pay VAT, the cost can reduce the seller's margin.
Where do I apply for VAT registration?
You submit your application electronically to the Federal Tax Administration service.
Find a company or choose manual mode
The system searches for entities in the UID register. A foreign company without the appropriate entry can be registered manually.
Select your official language
The form is available in German, French, and Italian. The English version of the information page is not legally binding.
Download PDF confirmation
Once submitted, you'll see a confirmation and a PDF of your submission. Please keep it, as you won't be able to edit the data yourself later.
What does VAT registration look like in Switzerland?
Eight steps lead from transaction analysis to secure settlement.
Map transactions
Describe the flow of goods, workplace, customers, importer, warehouse, platforms and planned sales channels.
Calculate the actual global turnover
Separate supplies that count towards the threshold from excluded supplies and convert the values to CHF using a consistent method.
Set a due date
Check the contract, advance payments, first delivery, assembly, sale from stock and special rules.
Choose a representative
The representative must have his or her place of residence or registered office in Switzerland and ensure the circulation of correspondence.
Prepare data and documents
Gather your company registration statement, financial data, forecasts, business description, and signed Form 0620.
Complete the online application
Verify legal form, start date, turnover, activity description and representative details before submitting.
Save PDF and reply FTA
Download the confirmation. Submit any further documents consistent with the description provided in the application.
Set up post-registration responsibilities
Set up the portal, invoices, records, imports, exchange rates and responsibility for declarations and payments.
How long does VAT registration in Switzerland take?
The FTA advises that a written response to an electronic submission typically reaches the business within a few days. This is not a guaranteed timeframe for issuing the number. The time depends on the completeness of the documents, the correct date, and the need to clarify previous transactions.
What to prepare before starting the form?
The list includes the data required by the form and materials that may confirm the business model and date of obligation.
Company documents and data
- full name, legal form and address of the company;
- current extract from the relevant business register;
- foreign tax or VAT number;
- description of the activities carried out in Switzerland;
- date of first relevant delivery;
- turnover forecast for the first 12 months;
- for an active company: balance sheet and income statement for a maximum of the previous six years;
- statement of the actual global turnover in CHF.
Transactions and Representative
- Sales forecast in Switzerland by transaction type;
- details of the tax representative;
- signed statement 0620;
- contracts, orders or advance payment invoices confirming the model;
- description of the importer, warehouse and delivery terms;
- data on platform sales, if any.
The FTA publishes an up-to-date list of information required for VAT registration in Switzerland. The description "B2B service" is too general if the company installs equipment, works on real estate, runs a warehouse, or imports goods.
From our experience: documents must tell the same story
The contract, advance payment invoice, customs brokerage instructions, and registration form cannot all indicate different importers or different start dates. Inconsistencies typically lead to questions from the authorities and delay settlement setup.
Who represents a foreign company before the FTA?
A taxpayer without a registered office, place of business or permanent establishment in Switzerland must appoint a representative with an address in that country.
A natural or legal person in Switzerland
FTA doesn't require a specific profession. In practice, a representative should understand VAT, receive correspondence, and provide access to documents.
The foreign company remains the taxpayer
Subject to criminal provisions, a representative is not jointly and severally liable for the VAT liability itself. Nor does their appointment create a permanent establishment.
| Area | The role of the representative | What remains on the company's side |
|---|---|---|
| Correspondence | Receives FTA letters and forwards them without delay. | Makes decisions and provides answers in a timely manner. |
| Contact with the office | Acts as a local point of contact. | Provides true and complete data. |
| Documentation | Makes FTA documents available within a reasonable time. | Creates and maintains accurate source records. |
| VAT payment | He does not automatically become a tax debtor. | Responsible for receivables, interest and correct settlements. |
Does FTA require security?
The FTA generally doesn't automatically require it from every foreign company. It may request security later if a taxpayer fails to meet procedural obligations in a timely manner. This shouldn't be confused with security provided under separate customs procedures.
What does a CHE number look like and where can I check my VAT status?
Once registered, the company uses a number based on the UID. The mere existence of a UID does not confirm active VAT status.
German version
MWST stands for Mehrwertsteuer.
French version
TVA stands for taxe sur la valeur ajoutée.
Italian version
IVA means impost sul valore aggiunto.
| Element | What does it mean? | How to use it |
|---|---|---|
| UID | Swiss company ID. | Check the name and address of the entity. |
| CHE-123.456.789 | UID format. | The number itself does not confirm that the company is a VAT payer. |
| MWST / TVA / IVA | Supplement indicating VAT registration. | Verify active status and start date. |
| VIES | EU VAT number verification system. | It is not used to check Swiss CHE numbers. |
Check the number in the official UID register
Compare full name, address, VAT status, start date and possible end date.
What to check before using a Swiss VAT number?
The CHE number is just one element. The invoice must correspond to the actual transaction model.
Transaction and buyer details
- place of delivery of goods or provision of services;
- B2B or B2C status of the buyer;
- entity responsible for VAT;
- the role of the importer and delivery conditions;
- delivery date and previous advance payments.
System and documents
- active status and date of the UID number;
- correct rate or basis for VAT exemption;
- CHE number format with the addition of MWST, TVA or IVA;
- currency and conversion method to CHF;
- linking an invoice to an import document or delivery.
Most often, we rectify situations in which the number was assigned after the first advance payment
The invoicing system then begins calculating VAT from the date the decision is received, even though the active date in the register is earlier. You need to return to the documents from the material beginning of the obligation, rather than just change the settings for the future.
What happens after VAT registration in Switzerland?
Registration initiates operational obligations. It does not end the process.
Starting checklist
- Check the active date in the UID register.
- Access the FTA portal via AGOV.
- Grant permissions to employees and representative.
- Configure rates of 8.1%, 2.6%, and 3.8%.
- Separate domestic sales, exports and foreign benefits.
Billing data
- Match your import with the correct importer and customs documents.
- Establish a currency conversion policy for CHF.
- Designate persons responsible for declaration and payment.
- Verify invoices from the obligation start date.
- Establish the circulation of corrections and archiving of evidence.
Check out the post-registration billing guide
A separate article explains periods, deadlines, nil declarations, corrections, payments and preparing data for shipment.
Can I immediately deregister my company after a one-off project?
Generally, not on the date the work is completed. For a foreign company, the obligation usually ends at the end of the year in which the last domestic supply was made, if there is a high probability that there will be no further supply.
Report termination in writing
The deadline applies when the conditions for mandatory registration have ceased to apply.
Falling below the threshold
Applications for exemption after the applicable tax period must be submitted by the deadline. Failure to do so may result in continued voluntary taxation.
The duties still continue
Submit the required declarations, including zero-value ones, and keep the documents and the possibility of corrections.
The current conditions are described by the FTA on the page regarding VAT deregistration in Switzerland.
The most common mistakes when registering VAT in Switzerland
An error in the date or classification of a transaction may be more costly than the lack of a document itself.
Counting only Swiss sales
The basic test is based on the relevant global turnover.
Indication of the day the number was received
An earlier advance payment or first delivery may mark the beginning of the obligation.
Describing assembly as a B2B service
Work on goods may constitute a delivery of goods under Swiss law.
Starting the form without 0620
A foreign company will not complete a standard application without the details of a local representative.
Assumption that DDP solves VAT
Terms of Trade do not replace correct importer status or consistent customs instructions.
No billing configuration
The number does not correct previous invoices and does not automatically create access to the portal.
VAT Registration in Switzerland 2026 - Summary
Set the transaction and date
Check the delivery location, global turnover, advance payment, importer, warehouse and platform role.
Prepare application and 0620
You have 30 days from the date the obligation arises. The documents and business description must be consistent.
Start billing from the correct date
Verify UID status, invoices, portal, import, CHF rates and declaration obligations.
VAT Registration in Switzerland - Questions and Answers
Specific answers to questions from foreign companies before submitting an application.
The basic threshold is CHF 100,000 in applicable annual worldwide turnover. This is not limited solely to sales achieved in Switzerland.
No. If a company crosses the threshold through global operations and makes its first domestic delivery, the obligation may arise from that transaction.
The application must be submitted online within 30 days of the commencement of tax liability.
Yes. If it concerns a specific domestic delivery, the date of the advance payment invoice or receipt of funds may be relevant if no prior document has been issued.
Yes, for a foreign taxpayer without a registered office, place of business, or permanent establishment in Switzerland. The representative must have a place of residence or registered office in the country.
Prepare company details, registration extract, foreign VAT number, turnover forecast or financial data for a maximum of six years, business description, representative details and a signed 0620 form.
The FTA advises that a written response to an electronic submission is typically sent within a few days. The actual time depends on the completeness and complexity of the case.
If the obligation arose earlier, the entry may include an earlier date. The company must then sort out outstanding invoices, declarations, taxes, and interest.
An example format is CHE-123.456.789 MWST. Instead of MWST, the French TVA or Italian IVA may appear.
In the official UID register. The Swiss number is not validated in the VIES system.
No. Acquisition tax may apply to certain services, but it does not replace registration for domestic deliveries, which are the responsibility of the foreign seller.
Generally, not on the day the work is completed. If no further deliveries are made, the foreign company's obligation usually ends at the end of the calendar year and requires formal notification to the FTA.
This text is for informational purposes only and does not replace an individual tax analysis. When registering for VAT in Switzerland, it is important to verify the taxpayer's status, relevant global turnover, place of delivery, date of advance payment or first transaction, role of importer and representative, and the current requirements of the Federal Tax Administration.
