Swiss VAT

Optimal support in all respects from PwC

Featured - 3 items

‘Deemed supplier concept’ for platforms

New e-commerce VAT rules in Switzerland as of 2025

Tax Advice & Consulting

Thinking globally, acting locally

Indirect taxes

Getting ahead of the indirect tax challenge

Value added tax (VAT) is one of the most important sources of government income, both in Switzerland and around the world.

VAT is also constantly subject to change as the economy evolves. Digitalisation and automation have massively accelerated this process. VAT is a self-assessment tax so taxpayers are responsible for implementing the relevant provisions correctly, and for analysing the impact of provisions on their company and implementing them accordingly if the provisions should change.

We can provide you with support from our specialists and the necessary industry expertise to ensure that your company can deal with VAT as smoothly and efficiently as possible.

Our services

Our contribution to making sure that VAT does not lead to any surprises for your company:

VAT advice
VAT compliance
VAT reviews using modern data analytics
Support with VAT checks by the FTA

VAT advice

We will advise you in all aspects related to VAT to ensure that your company’s business transactions can be captured correctly from a VAT perspective.
We will answer your questions, as well as drawing up opinions, decision proposals for the management board and enquiries to the FTA for binding information.
VAT is as complex as your company’s business. Therefore, we provide specialists for all areas where special industry expertise is called for:
- financial services with banks, insurers and asset managers
- pharma
- real estate
- community
- healthcare
- NGOs

VAT reviews using modern data analytics

Administering VAT is extremely challenging, since determining the correct tax depends on various different data providers. Purchases, sales, legal departments and of course IT departments have a significant influence on VAT and its correct accounting.
Carrying out a regular review of VAT in your company ensures that any mistakes are detected at an early stage and risks are minimised, but any opportunities are also identified and can be realised.
From the VAT health check to a full system audit – the use of modern data analytics also makes it possible to analyse and evaluate large amounts of data and transactions.

Support with VAT checks by the FTA

We will be happy to assist you in the event of a VAT check by the FTA.
Careful preparation as well as careful provision of data and information are essential in making sure that a VAT check runs smoothly.
We discuss any difficult issues with the VAT inspector and try to find a solution before the completion of the check.
And if the result of a VAT check is unsatisfactory, we will also support you in lodging an appeal – if necessary up to the Federal Supreme Court.

VAT insights

22/11/24

Final new VAT practice: Collective Investment Schemes & Investment Foundations

The FTA confirms VAT updates for funds, including exemptions for investment foundations from 2025. Review compliance to avoid risks.

15/11/24

Pillar Two and year-end Transfer Pricing adjustments

We’re here to help with your Pillar Two and year-end Transfer Pricing adjustments.

13/11/24

The importance of year-end adjustments for foreign companies

The importance of year-end adjustments for foreign companies operating in China: navigating the complex interplay of transfer pricing, customs and VAT.

26/08/24

VAT's role in tax governance framework

Explore how VAT fits into a tax governance framework, boosting compliance, managing risk, and improving cash flow for multinational organisations.

Contact us

Roland Reding

Partner, VAT Financial Services Tax, PwC Switzerland

+41 79 540 32 49

Olivier Comment

Director, Tax & Legal Services, PwC Switzerland

+41 58 792 81 74