New VAT rates in Switzerland in 2018

Swiss voters have recently rejected a reform of the country´s pension law which will result in a reduction of VAT rates from January 1st, 2018 on.

So from January 1st , 2018  the following VAT rates will apply: 

VAT rate from


VAT rate until


Standard rate

7,7 {8650caf758648f004876d35c21b5816d35f8813999c92a708ff50fa78f7a9ed1}

8 {8650caf758648f004876d35c21b5816d35f8813999c92a708ff50fa78f7a9ed1}

Supply of accomodation

3,7 {8650caf758648f004876d35c21b5816d35f8813999c92a708ff50fa78f7a9ed1}

3,8 {8650caf758648f004876d35c21b5816d35f8813999c92a708ff50fa78f7a9ed1}

 Reduced rate

2,5 {8650caf758648f004876d35c21b5816d35f8813999c92a708ff50fa78f7a9ed1}

2,5 {8650caf758648f004876d35c21b5816d35f8813999c92a708ff50fa78f7a9ed1}

The time when the goods are delivered (or imported) or the service is supplied is decisive, not the invoicing date. For supplies which are partially provided in 2017, the higher VAT rate must be applied on this part of the supply. If an invoice shows wrongly the higher VAT rate, VAT must be declared and paid at this rate. The recipient is allowed to deduct input tax on the higher rate, but may refuse to pay an invoice with wrong rates.  

Companies in Switzerland should review their documentation, policies and accounting set-ups to ensure the appropriate rates are applied and used from 1 January next year.

In case of any questions feel welcome to contact us:  

Marc Ambrock (

adminex Switzerland

Witelliker Weg 10, 8702 Zollikon

EU ☎ +41 445 851 550