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Registering for VAT: step by step

Registering for Swiss VAT becomes mandatory once your turnover reaches CHF 100'000. Here is how to register with the ESTV and choose the right accounting method.

Step by step

How it works

01

Check your VAT liability

Determine whether you are liable: VAT registration is generally required from an annual turnover of CHF 100'000.

02

Register with the ESTV

Submit your VAT registration to the Federal Tax Administration (ESTV), online and with your company details.

03

Choose the accounting method

Decide between the effective method and the net tax rate (flat-rate) method, depending on which suits your business best.

04

Receive your VAT number

Once registered, you receive your VAT number, which you must show on your invoices.

05

File your first VAT return

Account for the VAT you charge and the input tax you reclaim, and submit your first return for the relevant period.

Frequently asked questions

Answered in short

01

When do I have to register for VAT?

VAT registration is generally mandatory once your worldwide annual turnover reaches CHF 100'000. Below that threshold, registration is usually voluntary.

02

Which accounting method should I choose?

The effective method reclaims actual input tax, while the net tax rate method simplifies reporting with a flat rate. The best choice depends on your margins and expenses. We are happy to advise.

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