How to get the easiest access to the Swiss market!



The small enclave in the midst of the larger EU – inside yet outside. The country has chosen to remain outside the European Union, but it continues to be an exciting market for European companies due to the free trade agreement with EU countries and its very low VAT rate of only 7.7%.

The country is known for its direct democracy, low tax burden, and magnificent nature. Furthermore, Switzerland is a wealthy society with highly educated and affluent citizens.

Learn more about the Swiss market here or contact us for more information.

Swiss society is characterized by high business activity, with 75% of the population employed in the service industry. Additionally, Switzerland boasts a highly developed manufacturing sector, a strong tourism industry, one of the world's leading financial and insurance sectors, and a significant foreign trade presence.

With four official languages, including German, French, Italian, and Romansh, in an area no larger than Denmark, there are ample opportunities to market products and services to Switzerland's 8.7 million inhabitants.

Despite agreements with the EU regarding freedom of movement, including the elimination of personal checks at the borders as part of Switzerland's participation in the Schengen Agreement, goods are still subject to border controls as Switzerland has not entered into a customs agreement with the EU.

If you, as a foreign company, wish to sell goods or services in Switzerland, you will need a Swiss-registered representative to handle VAT and customs on your behalf, as it is not allowed to do it yourself.

IntraVAT can assist you with this! With many years of experience and a deep understanding of the requirements your company must meet to conduct business in the country, we offer our expertise along with local physical business address services, handling of physical mail, quarterly VAT reporting, and general monitoring of your Swiss activities in compliance with regulatory requirements.

Swiss Customs regulations

Switzerland has decided that starting from 2024, they will lower many of their customs rates to 0%. However, this does not mean that customs duties and procedures disappear; rather, the duties have been reduced to 0%.

IntraVAT - Your professional VAT partner

With a specialization in VAT and a passion for cross-border trade since 1978, we can guarantee you one of the industry's strongest partners in the Swiss market. If you're interested in learning more, simply fill out the contact form, and we will get in touch with you as soon as possible.

When should you register for VAT in Switzerland?

Your company should register for VAT in Switzerland if you have turnover with a VAT-liable place of supply in Switzerland that exceeds the registration threshold of CHF 100,000. Both sales in Switzerland and exports from Switzerland count towards this threshold. Companies outside of Switzerland must appoint a fiscal representative in Switzerland to become VAT registered.

It is important to submit a request for VAT registration within 30 days of commencing your VAT taxable activities to avoid penalties.

The sale of goods located in Switzerland at the time of sale, as well as the import of goods into Switzerland for the company's own use or in its own name, have a VAT-liable place of supply in Switzerland.

The sale of services to private individuals, as well as services related to art, culture, sports, science, education, or entertainment, including services related to real estate in Switzerland or passenger transport, have a VAT-liable place of supply in Switzerland.

It is possible to voluntarily register for VAT if your company has not reached the CHF 100,000 registration threshold.

After January 1, 2025, as a regular e-commerce company, you will only need to be VAT registered in Switzerland if you import goods and place them in your own name on the local market. After this date, Online Marketing Platforms (such as Amazon or Zalando, etc.) will be required to be VAT registered in Switzerland for sales of goods into Switzerland to local private individuals.

The following documents are required for VAT registration in Switzerland:

  • A completed application form
  • A copy of the company's registration certificate from the Commercial Register
  • Information about the address of the fiscal representative
  • Information about the nature and scope of the company's sales in Switzerland

VAT must be reported on a quarterly basis in Switzerland, but it is possible to request monthly reporting if preferred.

Please note that import VAT cannot be paid via your VAT return in Switzerland. Import VAT must generally be paid at the border, which means that the authorities issue a "cash invoice" sent to the fiscal representative, even though the payment deadline is very short, only 10 days.

Therefore, an import credit is a significant advantage when importing into Switzerland. With such a credit agreement, you will receive:

60 days of credit to pay the import VAT, although the customs amount still needs to be paid within 5 days
Waiver of administration fees and disbursement charges
Option to receive cash invoices by email, which is a major advantage due to the short payment deadlines.

IntraVAT is happy to assist you with VAT registration, fiscal representation, and setting up customs credit. Contact us for assistance.


VAT period Deadline for reporting and payment
Q1 - 1. Quarter (January, February, March) 31st May 2023
Q2 - 2. Quarter (April, May, June)  31st August 2023
Q3 - 3. Quarter (July, August, September) 30th November 2023
Q4 - 4. Quarter (October, November, December) 28th February 2024

VAT rates as per 2023

Moms Sats Kategori Betegnelse Registreringsgrænse
7,7 % Standard products and services Standard CHF 100.000
3,7 % Accomodation Special CHF 100.000
2,5% Certain products, prints, pharmaceuticals  Reduced CHF 100.000
0% Education, insurances, and financial services Exempt CHF 100.000

VAT rates as per 2024

Moms Sats Kategori Betegnelse Registreringsgrænse
8,1 % Standard products and services Standard CHF 100.000
3,8 % Accomodation Special CHF 100.000
2,6% Certain products, prints, pharmaceuticals  Reduced CHF 100.000
0% Education, insurances, and financial services Exempt CHF 100.000

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