TVA Suisse 2024 – Law-Rence

The necessary adjustments in the system are often complex and require preparation.

This policy will take effect from January 1, 2024. Have you taken the necessary measures?

We recommend developing an action plan to ensure the transition is as smooth as possible and that both the new and old VAT rates are systematically taken into account.

From January 1, 2024, the following current VAT rates apply in Switzerland:

Standard tax rate: 8.1%
Reduction rate: 2.6%
Special offer: 3.8%

The normal interest rate is 8.1%.

Reduction rate: 2.6%

The reduced tax rate of 2.6% applies to certain categories of goods and services, in particular:

• Food (other than alcoholic beverages) in accordance with the Food Law of 20 June 2014 (exception: normal rates apply to food in catering services);
• Livestock, poultry, fish;
• Seeds, live plants, cut flowers;
• cereals;
• animal feed and fertilizer;
• drug;
• Newspapers, magazines, books and other printed matter of the advertising-free type specified by the Federal Council;
• Electronic newspapers, magazines and books of the advertising-free type specified by the Federal Council;
• Services of broadcasters (exception: normal rates apply for services of a commercial nature).

Special offer: 3.8%

Accommodation services (bed and breakfast) in the hotel and accommodation sector (e.g. holiday apartment rentals) are taxed at 3.8%.

Our VAT team will be happy to assist you and/or answer your questions.

Contact us