Value added tax and self-employed individuals

VAT liability

Companies and self-employed individuals with a turnover exceeding CHF 100,000 must register with the Swiss Federal Tax Administration (ESTV) and pay value-added tax (VAT). While this is a matter of course for larger companies, many self-employed individuals are unsure whether or not they are subject to this obligation.

Criteria for value added tax

Since businesses usually start small, they are rarely subject to VAT from the outset. The rule is that registration is required even before reaching the VAT threshold, provided that an increase in turnover is foreseeable. Furthermore, it must be clarified which types of sales are subject to VAT. Special cases such as training services, work abroad, rental income, or commissions should be taken into account.

VAT calculation

Billing is done on a quarterly or semester basis, taking into account the VAT actually paid on purchases, or according to net tax rates that are applied on an industry-specific basis.

VAT accounting by SimpleTax

If this is too complicated for you and you would like us to handle the VAT, please fill out the following form to receive an analysis and a non-binding offer.

VAT declaration

Tax returns for self-employed individuals and VAT returns

First Name

Last Name

E-mail

The following applies to my self-employed earned income:

The revenue for the last 12 months was greater than CHF 100,000.

The revenue is less than CHF 100,000, but is expected to exceed this value in the foreseeable future.

Current calculation of income and expenses:

I am interested in a service with simple accounting:

I employ the following number of employees (including part-time and hourly workers):

Employees

Comments and communications to the tax advisor

I agree that this website stores my submitted information so that they can respond to my request

I have read the SimpleTax General terms and conditions, the SimpleFinance General terms and conditions and the Privacy Policy I have read and agree with these points. Information pursuant to Art. 45 VAG I have noted.