What is the VAT (MWST) registration threshold in Switzerland?

Switzerland's VAT (Mehrwertsteuer/MWST) registration threshold is CHF 100,000 in annual turnover from taxable supplies. If your business or freelance income exceeds this amount, you must register for MWST with the Federal Tax Administration. Registration is voluntary below the threshold.

The standard MWST rate is 8.1% (since January 2024, raised from 7.7%). Reduced rates apply: 2.6% for food, non-alcoholic beverages, books, newspapers, and medicines; 3.8% for accommodation services. Healthcare, education, and financial services are generally exempt.

Registered businesses charge MWST on their invoices and remit it quarterly or annually, minus input tax credits on purchases. New businesses expecting to exceed CHF 100,000 should register at the start to reclaim input tax. Non-residents providing services to Swiss customers may also have registration obligations depending on the type of service.

This is general information only, not professional tax advice. Consult a qualified tax professional for your specific situation.