Acquisition Tax (VAT)

The VAT that a recipient in Switzerland must declare itself when it buys services from a foreign business that is not registered for Swiss VAT. The tax liability shifts from the supplier to the recipient (the EU calls this reverse charge).

What it covers: mainly services such as consulting, advertising, software licences, IT and legal services. A few special cases also apply: work on Swiss real estate by a foreign business, supplies of electricity and gas, and (since 2025) emission certificates.

Who declares it:

• VAT-registered businesses: from the first franc, in the regular VAT return.
• Not registered: once such purchases exceed CHF 10,000 in a calendar year. They must notify the ESTV in writing within 60 days after year-end and pay the tax.

Rate (2026): usually 8.1% (standard rate) on the invoiced amount, converted into francs.

What it changes in practice:

• Effective method: declared, then deducted as input VAT in the same return. Neutral, but it must appear.
• Net tax rate or flat tax rate method: declared at the statutory rate (never at the net rate) and not deductible. A real cost.

Example: a fiduciary buys CHF 2,000 of consulting from a German firm, with no Swiss VAT on the invoice: CHF 162 of acquisition tax. Effective method: CHF 162 declared and deducted. Net tax rate method: CHF 162 of cost.

Good to know: if the supplier is listed in the UID register (uid.admin.ch) and charges Swiss VAT, no acquisition tax is due.

Known in French as impôt sur les acquisitions and in German as Bezugsteuer.