Checking Swiss VAT rates on invoices: 8.1 %, 2.6 %, 3.8 %

A supplier invoice shows a VAT rate, a VAT amount and a total. Hardly anyone checks whether the three figures fit together or whether the rate is even valid. Yet that is exactly what decides whether you may deduct input tax, whether you overpay, and whether a VAT audit ends with a back payment.

This article summarises the rates that apply in Switzerland, shows how to recalculate an invoice in two minutes, and lists what the law requires on it.

Swiss VAT rates since 1 January 2024

Since 1 January 2024, three rates apply according to the Federal Tax Administration (FTA):

What matters is not the invoice date but the date or period of the supply. An invoice from January 2024 for a service rendered in December 2023 correctly shows 7.7 %. An invoice issued today at 7.7 % for a current service is wrong. Supplies spanning the 2023/2024 year end had to be split.

Recalculating the invoice: net, VAT, total

Three checks are enough:

1. Net + VAT = total. 1,000.00 net, 81.00 VAT, 1,081.00 total: correct. If the total reads 1,080.00, something is wrong, often a rounding or transcription error.
2. VAT amount = net × rate. 1,000.00 × 8.1 % = 81.00. If it shows 77.00 (7.7 %), the old rate was used.
3. Rate matches the supply. A restaurant charges meals on the premises at 8.1 %, take-away food at 2.6 %, overnight stay with breakfast at 3.8 %. A tradesperson charges 8.1 %. A newspaper 2.6 %.

On an invoice with several rates, each part must be shown separately. If there is only a total "incl. VAT" with no rate, the invoice is unsuitable for the input tax deduction.

What an invoice must contain under Art. 26 VAT Act

Art. 26 para. 2 of the VAT Act requires an invoice to clearly identify the supplier, the recipient and the type of supply, and as a rule to contain:

• the name and location of the supplier as they appear in business dealings, a note that the supplier is registered as a taxable person, and the registration number (format CHE-123.456.789 MWST, TVA or IVA);
• the name and location of the recipient;
• the date or period of the supply, if different from the invoice date;
• the type, object and extent of the supply;
• the consideration;
• the applicable tax rate and the tax amount due; if the tax is included in the consideration, stating the rate is sufficient.

For till receipts up to CHF 400, Art. 57 of the VAT Ordinance allows the recipient's name and address to be omitted.

Input tax deduction: what the FTA wants to see

Under Art. 28 para. 1 let. a of the VAT Act, you may deduct the domestic tax invoiced to you, within your business activity and subject to the exclusions in Art. 29. The proof is the document. If the VAT number, rate or tax amount is missing, or the supplier is not in the VAT register at all, the deduction is struck out in an audit.

Then there is the time horizon: the FTA can assess the tax claim up to five years after the end of the tax period (Art. 42 para. 1 VAT Act). Documents must be kept for ten years (Art. 70 para. 2 VAT Act). Back payments bear interest: since 1 January 2026, default interest on federal taxes including VAT is 4 % (Federal Department of Finance), down from 4.5 % in 2025.

Typical errors and checklist

• Old rate (7.7 %, 2.5 %, 3.7 %) on supplies from 2024 onwards.
• VAT amount does not match the rate because it was calculated on a subtotal.
• Total off by a few centimes because rounding was done per line instead of on the net total.
• VAT shown but no VAT number: the supplier may not be registered. See Checking the supplier's UID and VAT number.
• Rate missing entirely, only "incl. VAT".

Checklist for every invoice

• Date or period of supply present?
• Rate matches supply and date (8.1 / 2.6 / 3.8 % from 2024)?
• Net × rate = VAT amount?
• Net + VAT = total?
• VAT number CHE-xxx.xxx.xxx MWST present?
• Several rates: each part shown separately?

Checking VAT rates and amounts automatically

Klyrenta reads uploaded invoices (PDF or photo), checks that the VAT rate is valid on the date of supply, that the VAT amount matches the rate, and that net plus VAT equals the total. The supplier's VAT number is checked against the federal UID register. Each invoice receives OK, Warning or Error with a reason; the Excel export serves as an attachment for your bookkeeper or fiduciary.

To review all documents at once before the quarterly return, the VAT pre-check costs CHF 79 one-time per quarter for up to 500 invoices. For day-to-day work, invoice review starts with 10 free invoices.

Klyrenta books nothing and files nothing with the FTA. Data is hosted in Switzerland at Infomaniak, files are deleted after 90 days. More: Invoice review for SMEs.

Checked against the official sources named in the text.