Tax for SMEs

VALUE ADDED TAXATION (VAT)

Does your company have to pay value added tax?

Companies have to pay VAT if their revenues are above CHF 100'000. Companies belonging to the health and education sector are exempted. Companies below this revenue can voluntarily pay VAT: this is advisable if the company exports good, if they have substantial investments, e.g. when forming the company, or if a lower margin is chosen.
If you have any uncertainties please contact either the service department for VAT in Bern or ask us for assistance.

Do you want to, as a small company, deduct the net tax rate quarterly or according to the simplified procedure? If your company does not have a debtor accounting the VAT is deducted from the earned income. The net tax rate is labours saving and is suitable for small companies, but not always ideal for the taxes.

We offer advice on turnover tax matters in domestic and transnational goods transport and service and financial transactions. We manage the VAT formalities for you


VAT knows four different rates as of 01.01.2018


  • 7.7% most goods and services
  • 3.7% Hotel services
  • 2.5% Goods daily necessities, books and newspapers
  • 0%, health institutions, educational institutions, artists, agriculture is mostly excluded.


You do not pay VAT on foreign sales in Switzerland.