Value Added Tax
Value added tax (VAT) is levied on all imported goods, regardless of shipment value. The standard rate is 8.1%, while certain essentials are subject to a reduced rate of 2.6%.
Value added tax serves the purpose of taxing domestic consumption. For this reason, the destination country principle applies. Goods to be exported are exempt from local tax in their country of origin. As imports, they are subject to the tax of the destination country instead.
Import taxes: VAT on imported goods
The value added tax (VAT) is levied as import tax at a rate of 8.1% or 2.6% for certain daily necessities. The destination country principle is applied to tax domestic consumption.
Assessment basis
The assessment of import tax is based on consideration or market value, including ancillary costs up to the destination. Relevant statutory provisions can be found in the VAT Act.
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.