Skip links

Switzerland VAT on digital services – non-residents

Switzerland imposed Value Added Tax on digital or electronic services in 2010. There is a global income VAT registration threshold of CHF100,000. At VAT Calc, we track global VAT and GST on digital services to follow which countries are implementing their VAT or GST on non-resident providers of digital services.

What e-services are subject to Swiss VAT?

The following services are liable to Swiss VAT:

  • App’s
  • Broadcast television or radio
  • Mobile phone, texting and data services
  • Downloads or streaming music, film and games
  • Online gambling and games of chance
  • Software as a Service (SaaS) or downloadable software
  • Web hosting
  • Data, including images

Read our Swiss VAT guide.

VAT registration and compliance for digital services

There is a global invoice VAT registration threshold for Switzerland of CHF100,000. This means total income is considered when evaluating if a digital services provider should VAT register.  There is no simplified VAT registration process for non-residents. And they must appoint a Fiscal Representative.

The compliance falls to non-resident facilitating marketplace in the case they arrange, introduce the transactions and control terms and conditions. They are subject to the same CHF 100,000 registration threshold.

B2B digital services reverse charge

B2B transactions should be zero-rated by a non-resident. And the business customer may report the transaction as reverse charge in their own return. Once VAT registered, foreign businesses have to declare all default services ren- dered to a recipient in the Swiss Customs Territory regardless whether the recipient is registered for VAT or not.

Europe VAT on digital services

Country (click for details) Rate Date Threshold Comments
EU 27 member states 17% to 27% Jan 2015 €10k EU residents; Nil for non-EU
Albania 20% Jan 2015 Nil
Andorra 4.5% Jan 2015 Nil
Belarus 20% Jan 2018 Nil
Georgia 18% Oct 2021 Nil
Iceland 24% Nov 2011 ISK 2 million
Kosovo 18 Sep 2015 Nil
Moldova 20% Apr 2020 Nil
Norway 25% Jul 2011 NOK 50,000
Russia 16.67% Jan 2017 Nil B2C & B2B
Serbia 20% Apr 2017
Switzerland 7.7% Jan 2010 CHF 100,000 on global income
Turkey 18% Jan 2018 Nil
Ukraine 20% Jan 2022 UAH 1m
UK 20% Jan 2015 Nil

Leave a comment

Newsletter

Get our latest news right in your mailbox