This information is for European companies only. If you need information for other countries, download the noneuropean fact sheet (Forms)! Information in other languages can also be downloaded there.
General information:
 |
Normal rates 8% deliveries, services, etc. |
|
Reduced rates 2.5% groceries, books, flowers, etc. |
|
Special rates 3.8 % hotels |
VAT is a tax for final consumers, and therefore not reclaimable for private persons.
A minimum VAT amount of CHF 500.-- per year is required.
VAT can be reclaimed retroactively once a year only. The refund claim must be filed within 6 months from the end of the calendar year during witch the services were purchased.