Mandatory Value Added Tax application in Switzerland

Invoices from Swiss take-back systems operators to customers who do not have an office in Switzerland were previously issued without Swiss Value Added Tax (VAT). However, there has been a change which may affect you.

Since 1st January 2018, companies that

  • have an office in Switzerland, that render services in Switzerland and
  • generate annual revenues of 100,000 Swiss francs or more from taxable and non-taxable services performed inside and outside Switzerland,

are obliged to pay Swiss VAT (Source: Swiss federal tax administration).

Consequently, our future invoices to you will contain Swiss VAT if this also applied on invoices from the local take-back system operator in Switzerland resp. if your company is liable for VAT in Switzerland.

To accuretely determine whether your company is under obligation to pay VAT in Switzerland, we recommend studying the Swiss federal tax administration’s website and, if applicable, filling in the appropriate questionnaire (application).
Should you have any further questions on the matter, please contact Mr. Mario Schultz by phone +49/40/75 06 87-149 or e-mail


Services & Contact