MWST (German), TVA (French), or IVA (Italian) is the Swiss value-added tax administered by the Swiss Federal Tax Administration (ESTV/AFC). It must be correctly declared on every invoice issued by a VAT-registered Swiss company.
Swiss VAT rates (as of 2024):
| Rate | Type |
|---|---|
| 8.1% | Standard rate |
| 2.6% | Reduced rate (food, books, medicines) |
| 3.8% | Special rate (accommodation) |
| 0% | Exempt / zero-rated supplies |
An e-invoice must include the supplier's UID (Unternehmens-Identifikationsnummer) with the suffix MWST (e.g. CHE-123.456.789 MWST) and itemised tax breakdown per rate.
Key facts
- Administered by: ESTV (Eidgenössische Steuerverwaltung / Swiss Federal Tax Administration)
- Standard rate: 8.1% (since 1 January 2024)
- VAT number format on invoices:
CHE-XXX.XXX.XXX MWST - Registration threshold: CHF 100,000 turnover per year
- Invoice retention requirement: 10 years (Art. 958f CO)