Question 1

Is electronic invoicing mandatory for B2B transactions in Switzerland?

Accepted Answer

No general mandatory structured e-invoice exchange for domestic B2B supplies was identified in the official sources reviewed as at 21 October 2026. Paper, PDF or agreed structured documents may be used where permitted; this is not an exhaustive finding for every sector or contract.

Question 2

When must suppliers issue electronic invoices to the Federal Administration?

Accepted Answer

For federal procurement contracts over CHF 5,000, suppliers must submit invoices electronically. The Federal Finance Administration accepts designated PDF email submissions or supported structured data routes; this is not a general canton-wide rule.

Question 3

Which VAT rates currently apply in Switzerland?

Accepted Answer

From 1 January 2024, Swiss VAT rates are 8.1% standard, 2.6% for specified reduced-rate supplies such as eligible food and medicines, and 3.8% for qualifying accommodation. The reduced rate does not apply to all food served in restaurants or to all printed products.

Question 4

What are the standard filing deadlines for Swiss VAT returns?

Accepted Answer

For the effective and Pauschalsteuersatz (PSS) methods, returns are normally quarterly; Saldosteuersatz (SSS) returns are normally half-yearly. The FTA generally requires filing within 60 days of each period, while approved annual filers submit by the end of February of the following year.

Question 5

Are qualified electronic signatures required on Swiss electronic invoices?

Accepted Answer

Generally no. The FTA does not require a qualified electronic signature for VAT invoices. Suitable documentation of origin and integrity remains necessary; specialised administrative documents may be subject to different requirements.

Question 6

When are foreign businesses required to register for Swiss VAT?

Accepted Answer

Foreign enterprises making relevant taxable supplies in Switzerland generally need VAT registration where their worldwide annual taxable and exempt-with-credit turnover reaches CHF 100,000, subject to the stated exemptions, including certain services subject to acquisition tax.

Question 7

What is the annual VAT accounting scheme and who is eligible?

Accepted Answer

Since 1 January 2025, registered businesses with annual turnover of up to CHF 5,005,000 may apply for annual VAT accounting if they meet the filing and payment criteria. Returns and balances are due at the end of February of the following year, with advance instalments. A proposal to remove the cap has not been verified as enacted.

Question 8

What late-payment interest applies to overdue Swiss VAT?

Accepted Answer

The generally applicable federal VAT late-payment interest rate is 4.0% from 1 January 2026, subject to the relevant accrual and relief rules.

Zwitserland

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E-facturatie in Zwitserland

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