[{"data":1,"prerenderedAt":123},["ShallowReactive",2],{"glossary-mwst":3},{"id":4,"title":5,"body":6,"description":111,"extension":112,"lastUpdatedAt":113,"letter":114,"meta":115,"navigation":116,"path":117,"seo":118,"stem":119,"summary":120,"term":121,"__hash__":122},"glossary\u002Fglossary\u002Fmwst.md","Mwst",{"type":7,"value":8,"toc":107},"minimark",[9,29,32,92],[10,11,12,16,17,20,21,24,25,28],"p",{},[13,14,15],"strong",{},"MWST"," (German), ",[13,18,19],{},"TVA"," (French), or ",[13,22,23],{},"IVA"," (Italian) is the Swiss value-added tax administered by the ",[13,26,27],{},"Swiss Federal Tax Administration (ESTV\u002FAFC)",". It must be correctly declared on every invoice issued by a VAT-registered Swiss company.",[10,30,31],{},"Swiss VAT rates (as of 2024):",[33,34,35,48],"table",{},[36,37,38],"thead",{},[39,40,41,45],"tr",{},[42,43,44],"th",{},"Rate",[42,46,47],{},"Type",[49,50,51,62,72,82],"tbody",{},[39,52,53,59],{},[54,55,56],"td",{},[13,57,58],{},"8.1%",[54,60,61],{},"Standard rate",[39,63,64,69],{},[54,65,66],{},[13,67,68],{},"2.6%",[54,70,71],{},"Reduced rate (food, books, medicines)",[39,73,74,79],{},[54,75,76],{},[13,77,78],{},"3.8%",[54,80,81],{},"Special rate (accommodation)",[39,83,84,89],{},[54,85,86],{},[13,87,88],{},"0%",[54,90,91],{},"Exempt \u002F zero-rated supplies",[10,93,94,95,98,99,102,103,106],{},"An e-invoice must include the supplier's ",[13,96,97],{},"UID"," (Unternehmens-Identifikationsnummer) with the suffix ",[100,101,15],"code",{}," (e.g. ",[100,104,105],{},"CHE-123.456.789 MWST",") and itemised tax breakdown per rate.",{"title":108,"searchDepth":109,"depth":109,"links":110},"",2,[],"MWST (German), TVA (French), or IVA (Italian) is the Swiss value-added tax administered by the Swiss Federal Tax Administration (ESTV\u002FAFC). It must be correctly declared on every invoice issued by a VAT-registered Swiss company.","md","2026-04-21","M",{},true,"\u002Fglossary\u002Fmwst",{"description":111},"glossary\u002Fmwst","Swiss VAT (Mehrwertsteuer \u002F Taxe sur la valeur ajoutée \u002F Imposta sul valore aggiunto) — the Swiss value-added tax.","MWST \u002F TVA \u002F IVA","z3J1w4dyuLIdFodtDxu3-aSGdgJmnVoqNZPe0ctoK_I",1776765748941]