Value added tax

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).

The current statistic is based on ordinary reporting (quarterly, monthly or half yearly) via which contributors declare their turnover and taxes. Regardless of when the reports are received by the FTA, these amounts are entered for the year under review. For each year, the statistic therefore contains the turnover and taxes declared from at least 1 and at most 12 reports.

Value added tax by sectors of economic activity
  2012 2014 2016
Number of VAT contributors 354 561 368 045 376 439
Total turnover, in CHF million 3 591 538 3 591 530   3 232 780
Taxable turnover, in CHF million 849 433 866 316 827 514
Total claims in CHF million 22 198 22 669 22 349
VAT claims

10 285

10 956

12 207

Swiss Customs Administration

11 913

11 713

10 142

Source: Federal Tax Administration FTA

Further information

Links

Contact

Federal Statistical Office Espace de l'Europe 10
CH-2010 Neuch√Ętel
Switzerland

Contact

Remark

Our English pages offer only a limited range of information on our statistical production. For our full range please consult our pages in French and German (top right hand screen).

https://www.bfs.admin.ch/content/bfs/en/home/statistics/general-government-finance/tax-system-receipts/value-added-tax.html