VAT Registration

“Switzerland would me a mighty big place if it were ironed flat.” Mark Twain


Everything about VAT registrations and things to know before you start your activities in Switzerland.

VAT registration in Switzerland is now possible with RMB. The swiss market is a great opportunity for companies active in the B to C industry. Switzerland is high potential market and Swiss customers are very keen on European products.

However the main issue that e-sellers have to deal with is customs and Swiss VAT. Because Switzerland is not part of the European Union, products shipped from Europe to Switzerland have to be customs cleared at the entry of the country. Swiss import duties and import VAT therefore have to be paid to the customs.

Without applying for a VAT registration in Switzerland, customs duties and VAT are charged directly to the clients through the Swiss Post or transports companies. No need to say that final clients do not appreciate to pay these extra charges when receiving the products they ordered.

Having a VAT registration in Switzerland is the only solution to avoid this situation


Being VAT registered in Switzerland, your company will indeed be entitled to charge Swiss VAT to your clients like Swiss companies do.

Having a VAT registration in Switzerland will allow you to account for customs duties and import VAT and include it in your final sale price. Your Swiss customers will then buy from you as they would buy from a Swiss company without any additional cost. To do so, RMB can take care of your VAT registration process in Switzerland as well as of the submission of your Swiss VAT returns. RMB will also inform you about the Swiss invoicing requirements.

RMB’s experts are of course available to provide you with some more information about the opportunity to apply for a VAT registration in Switzerland. Selling to private Swiss customers is then no more a problem with RMB.

RM Boulanger is a fully independent company. We are not part of any big law firm or accounting company. We have always focused on VAT as we know this matter can be a significant concern for businesses having European cross border transactions.

RM Boulanger provides practical solutions to businesses that most of the time have complicated cases. Being independent moreover enables us to propose adapted and fair prices to our clients.

Requirements for applying for Swiss VAT registration number


A VAT registration in The Netherlands is requested if:

  • You have Intra-Community Supplies of goods from the Netherlands to other EU countries
  • You organize exports of goods from The Netherlands outside the EU
  • You sell goods to Dutch private consumers (B to C domestic sales)
  • You provide refurbishment or construction services on the French territory for private clients

If your company has these kinds of operations, then your company will have to apply for a VAT registration number in The Netherlands.

VAT rates in Switzerland

1. Standard VAT rate

The Swiss standard VAT rate is 8%

2. Reduced VAT rate

Swiss customers can benefit from 2 reduced VAT rates applying as follows :

  • 3,8% applying for accommodation services
  • 2,5% applying fo r:
    • Food,
    • Water,
    • Agricultural and medical products,
    • Newspapers, books and magazines.

VAT registration process

The VAT registration process in Switzerland usually takes from 6 to 8 weeks if the documents and information required by the Swiss Tax Authorities are all complete and accepted. In case the Swiss Tax Administration had questions or needed some additional information about your company, RMB will answer their questions for you.

Once your VAT registration number in Switzerland is granted by the Swiss Tax Authorities, you can start using it immediately.