Federal Act on Value Added TaxEnglish is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.1The tax rate is 7.7 per cent (standard rate),1 subject to paragraphs 2 and 3. 2The reduced tax rate of 2.5 per cent applies to:2
3For foodstuffs that form part of restaurant supplies, the standard rate applies. A restaurant supply is the serving of foodstuffs provided the taxable person prepares or serves the foodstuffs on the customer’s premises or the taxable person maintains special installations for their consumption on the spot. If foodstuffs, with the exception of alcoholic beverages, are destined to be taken away or for delivery, the reduced tax rate applies provided suitable organisational measures are taken to differentiate these supplies from restaurant supplies; if this is not the case, the standard rate applies. Where foodstuffs, with the exception of alcoholic beverages, are offered in vending machines, the reduced tax rate applies.6 4The tax on accommodation services is 3.7 per cent (special rate). The special rate applies until 31 December 2020 or, in the event that the time limit in Article 196 number 14 paragraph 1 of the Federal Constitution is extended, until 31 December 2027 at the latest. An accommodation service is the provision of accommodation, including the serving of breakfast, even if it is invoiced separately.7 5The Federal Council shall specify in greater detail the goods and services designated in paragraph 2; in doing so it shall observe the principle of competitive neutrality. 1 First part of the sentence amended by No I of the O of 8 Nov. 2017 on the Temporary Increase in VAT Rates to Finance the Expansion of the Railway Infrastructure, in force since 1 Jan. 2018 until 31 Dec. 2030 at latest (AS 2017 6305). |