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In Switzerland, VAT rates changed as of 1 January 2024. Below you will find the new rates for both the actual method and the net rate method.
VAT rates for the effective method
From 2024 the new VAT rates came into force as indicated in the following table:
| Until December 31, 2023 | From January 1, 2024 |
|---|---|---|
| Normal rate: | 7,7 % | 8,1 % |
| Reduced rate: | 2,5 % | 2,6 % |
| Special rate for accommodation: | 3,7 % | 3,8 % |
Further details are available on the website of the Federal Tax Administration page.
VAT rates for the net tax rate method
The new VAT rates for the net tax rate method are the following:
| Net tax rates until December 31, 2023 | Net tax rates from January 1, 2024 |
|---|---|
| 0,1 % | 0,1 % |
| 0,6 % | 0,6 % |
| 1,2 % | 1,3 % |
| 2,0 % | 2,1 % |
| 2,8 % | 3,0 % |
| 3,5 % | 3,7 % |
| 4,3 % | 4,5 % |
| 5,1 % | 5,3 % |
| 5,9 % | 6,2 % |
| 6,5 % | 6,8 % |
For managing balance rates, the VAT Codes table includes:
- the VAT codes from F1 to F9
- do not correspond to a specific VAT rate.
- the rate is applied based on the configuration chosen by the user.
- it is not necessary to use all the codes.
- unconfigured codes remain empty and have no effect on VAT calculations.
- The numbering (F1, F2, F3, …) only serves as a configuration order, it does not indicate the rate.
- the VAT discount codes from FS1 to FS9
- follow the same logic set for the F1–F9 codes.
- the rates must match the VAT codes F1–F9.
Example with the setup of two balance rates:
- VAT code F1, balance rate 0.1%
- VAT code FS1, balance rate 0.1%
- VAT code F2, balance rate 3.7%
- VAT code FS2, balance rate 3.7%
These codes have not set the rate in the table. There are two ways of calculating: