The ESTV (Eidgenössische Steuerverwaltung) — known as AFC (Administration fédérale des contributions) in French and AFC (Amministrazione federale delle contribuzioni) in Italian — is the Swiss federal authority responsible for administering direct federal taxes and VAT (MWST).
For e-invoicing purposes, the ESTV is relevant because:
- It maintains the UID-MWST register — the official list of VAT-registered businesses
- It sets the Swiss VAT rates and exemption rules that must be correctly reflected on every invoice
- It defines the electronic invoicing retention requirements (invoices must be stored for 10 years)
Key facts
- German name: Eidgenössische Steuerverwaltung (ESTV)
- French name: Administration fédérale des contributions (AFC)
- Parent department: Federal Department of Finance (EFD/DFF)
- VAT register: searchable at uid.admin.ch
- Invoice retention: 10 years (Art. 958f CO)