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Switzerland - VAT registration guide

Updated by Dominique Kipfer and Rilana Wolf-Bayard, PKF Consulting AG, Zürich

VAT registration threshold – local establishment	CHF 100,000

VAT registration threshold – no local establishment	CHF 100,000 worldwide and CHF 1 in Switzerland

Voluntary VAT registration	A domestic business which does not exceed the relevant mandatory VAT registration threshold can register voluntarily as a taxpayer in Switzerland (thereby waiving the exemption from VAT liability). This also applies to foreign businesses to the extent that supplies of goods or services are made in the Swiss territory. �� A voluntary VAT liability is possible in the beginning of a tax period at the earliest.

How to register for VAT	Persons who are liable to register for Swiss VAT must do so within 30 days of the commencement of their VAT liability. �� VAT registration applications in Switzerland must be completed online at: www.estv.admin.ch/estv/de/home/mehrwertsteuer/mwst-an-abmeldung/mwst-anmeldung.html

VAT registration form	As stated above, VAT