Value Added Tax (VAT)
The Confederation levies a general consumption tax based on the system of net all-phase taxation with input tax deduction (value added tax). The purpose of the tax is to tax non-business end use on Swiss territory.
As value added tax, the Confederation levies:
- a tax on goods and services supplied for consideration by taxable persons on Swiss territory (domestic tax);
- a tax on the acquisition of supplies made on Swiss territory from businesses domiciled abroad and on the purchase of emission allowances and similar rights (acquisition tax);
- a tax on the import of goods (import tax).
The Federal Tax Administration (FTA) is responsible for levying domestic tax and acquisition tax, while the FOCBS is responsible for import tax.
Import tax: taxable objects and tax rates
Import tax is levied on all imported goods, irrespective of the value of the consignment – even on free-of-charge consignments. The normal tax rate is 8.1%, while certain basic necessities benefit from a reduced rate of 2.6%.
Assessment basis
Import tax is calculated on the consideration or market value, including all costs incurred as far as the destination.
Reimbursement of VAT to companies
Information on the reimbursement of Swiss VAT to foreign companies and the claim back of foreign VAT by Swiss companies.
Mail order business and platform taxation
The site provides information on regulations for mail order.