Press Room

October 12, 2017

From Switzerland: New VAT Rates From January 1, 2018

Roberto Cavadini and Paolo Mondia - Andersen Tax in Lugano, a member firm of Andersen Global


From January 1, 2018, the standard VAT rate in Switzerland is reduced to 7.7% (current rate of 8%) with the special rate for the hotel industry reduced to 3.7% (current rate of 3.8%). The reduced (special) rate remains unchanged at 2.5%.

The new VAT return forms for 2018 are already available on the Swiss Tax Administration website here

Note that for the period between 2017 and 2018, particular attention should be paid to which VAT rate is to apply; the correct rate is as of the date of service provision and not the date of invoice or payment.

There is only a little less than three months to make the necessary changes to VAT codes, VAT reports, etc. that reflect the changes in the VAT rate.