Value added tax (VAT) was adopted by the people and cantons on 26 November 1993. With the entry into force of the ordinance of 22 June 1994, as of 1 January 1995, VAT replaced the sales tax (ICHA) introduced in 1941. Only the Confederation alone has the authority to collect VAT. Between 1 January 2001 and 31 December 2009, this tax was subject to the federal law regulating VAT (aLTVA) and the ordinance of 29 March 2000 relating to this law (OLTVA).
| 2013 | 2015 | 2017 | |
|---|---|---|---|
| Number of VAT contributors | 360 718 | 373 129 | 392 920 |
| Total turnover, in CHF million | 3 635 584 | 3 204 682 | 3 677 665 |
| Taxable turnover, in CHF million | 857 956 | 832 034 | 862 402 |
| Total claims in CHF million | 22 542 | 22 175 | 22 965 |
| VAT claims | 10 316 |
12 135 |
12 456 |
| Swiss Customs Administration | 12 226 |
10 040 |
10 509 |
Last update: January 2021
Further information
Contact
Federal Finance Administration (FFA)
- Tel.
- +41 58 462 15 44
Federal Tax Administration (FTA)
- Tel.
- +41 58 462 73 73
Information for media representatives
- Tel.
- +41 58 464 90 00