{"id":34829,"date":"2024-07-15T15:27:37","date_gmt":"2024-07-15T13:27:37","guid":{"rendered":"https:\/\/fidulex.ch\/?p=34829"},"modified":"2024-10-07T11:24:46","modified_gmt":"2024-10-07T09:24:46","slug":"vat-switzerland-the-complete-guide","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/vat-switzerland-the-complete-guide\/","title":{"rendered":"Swiss VAT: The Complete Guide"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"34829\" class=\"elementor elementor-34829\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15ad1e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15ad1e3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-535727d2\" data-id=\"535727d2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ebe3f45 elementor-widget elementor-widget-image\" data-id=\"ebe3f45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/04\/h2.jpg\" title=\"\" alt=\"h2\" loading=\"lazy\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40123b33 elementor-widget elementor-widget-heading\" data-id=\"40123b33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Swiss VAT works<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b2fcfa elementor-widget elementor-widget-heading\" data-id=\"9b2fcfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is VAT?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66d6bc3c elementor-widget elementor-widget-text-editor\" data-id=\"66d6bc3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>VAT is an indirect tax levied on the consumption of goods and services. It is paid by the end consumer, but collected and remitted to the tax authorities by businesses. In Switzerland, VAT is governed by the Federal Law on Value Added Tax (LTVA).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6fd189 elementor-widget elementor-widget-heading\" data-id=\"e6fd189\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">History of VAT<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6623b2d elementor-widget elementor-widget-text-editor\" data-id=\"6623b2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Introduced in 1995, Swiss VAT replaced the old sales tax. Since then, it has evolved to adapt to economic needs and international directives, notably those of the European Union. Almost every country in the world has a VAT system, with the exception of certain countries such as the United States and the Cayman Islands. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b12c4a elementor-widget elementor-widget-heading\" data-id=\"3b12c4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Legal Basis<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f0e3ac elementor-widget elementor-widget-text-editor\" data-id=\"2f0e3ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>LTVA<\/strong> is the main legal basis for VAT in Switzerland. It governs the principles of tax liability, VAT rates, input tax deductions, reporting and payment obligations, as well as penalties for non-compliance.<\/p><p>The&nbsp;<strong>OTVA<\/strong> clarifies and supplements the provisions of the Value Added Tax Act. It details the administrative procedures, the forms to be used, the deadlines to be met and the specific features of certain business sectors.<\/p><p>In addition, the<strong>FTA's website<\/strong> regularly publishes <strong>guidelines<\/strong> and <strong>circulars<\/strong> which interpret and clarify the legal provisions governing VAT.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88e0f29 elementor-widget elementor-widget-image\" data-id=\"88e0f29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-1024x576.png\" class=\"attachment-large size-large wp-image-34839\" alt=\"How VAT works in Switzerland\" srcset=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-1024x576.png 1024w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-300x169.png 300w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-768x432.png 768w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-1536x864.png 1536w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-18x10.png 18w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4abd731 elementor-widget elementor-widget-heading\" data-id=\"4abd731\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT rates in 2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ab1c5d elementor-widget elementor-widget-text-editor\" data-id=\"7ab1c5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>VAT is levied on a wide range of products and services at a standard rate of 8.1%. However, certain activities are subject to a reduced or exempt rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93fa64e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"93fa64e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#taux-normal\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Standard rate: 8.1%<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#taux-reduit\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reduced rate: 2.6%<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#taux-special\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Special lodging rate: 3.7%<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb10a8a elementor-widget elementor-widget-menu-anchor\" data-id=\"cb10a8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"taux-normal\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ece5a10 elementor-widget elementor-widget-heading\" data-id=\"ece5a10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Standard rate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4a8b69 elementor-widget elementor-widget-text-editor\" data-id=\"d4a8b69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Most products and services in Switzerland are subject to the standard VAT rate of <strong>8.1%<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-583764b elementor-widget elementor-widget-menu-anchor\" data-id=\"583764b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"taux-reduit\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19f87df elementor-widget elementor-widget-heading\" data-id=\"19f87df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reduced rate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0818991 elementor-widget elementor-widget-text-editor\" data-id=\"0818991\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Certain products and services are subject to a reduced rate due to their useful nature. The following services are subject to a rate of <strong>2.6%<\/strong>:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c81a049 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c81a049\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Food and water<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Livestock, poultry and fish<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Pet food and litter<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Fertilizers<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Medicines<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Newspapers and books<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f96b459 elementor-widget elementor-widget-text-editor\" data-id=\"f96b459\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/www.estv.admin.ch\/estv\/fr\/accueil\/taxe-sur-la-valeur-ajoutee\/taux-tva-suisse.html#25033080\" target=\"_blank\" rel=\"noopener\">full list<\/a> is available on the AFC website.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f8df7 elementor-widget elementor-widget-menu-anchor\" data-id=\"c7f8df7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"taux-special\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0cd6d5 elementor-widget elementor-widget-heading\" data-id=\"a0cd6d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Special lodging rate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df2d03e elementor-widget elementor-widget-text-editor\" data-id=\"df2d03e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To support Switzerland's tourism and hotel sector, VAT on accommodation services is subject to a special reduced rate of 3.7%. The special rate for accommodation applies to services such as :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe082e1 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"fe082e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Room rental in hotels, motels, guesthouses<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Accommodation on campsites and caravan sites<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Related services directly linked to hosting<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ade8011 elementor-widget elementor-widget-image\" data-id=\"ade8011\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-1024x576.png\" class=\"attachment-large size-large wp-image-34842\" alt=\"VAT rates in Switzerland\" srcset=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-1024x576.png 1024w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-300x169.png 300w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-768x432.png 768w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-1536x864.png 1536w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-18x10.png 18w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse.png 1680w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9632962 elementor-widget elementor-widget-heading\" data-id=\"9632962\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exempt<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c799c69 elementor-widget elementor-widget-text-editor\" data-id=\"c799c69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Companies with annual sales not exceeding <strong>CHF 100,000<\/strong> are exempt from VAT registration. For non-profit associations and foundations, the threshold has been raised to<strong> CHF 150,000<\/strong>. However, these small businesses can choose to voluntarily register for VAT.<\/p><p>Separately, certain transactions are exempt from VAT in Switzerland. Here are some of the most common:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e17e2c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4e17e2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Medical and paramedical services<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Education services (schools &amp; universities)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Social services<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Real estate transactions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Financial Services<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Insurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Postal services<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cultural and sports services<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92cde76 elementor-widget elementor-widget-heading\" data-id=\"92cde76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exempt<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f6e99 elementor-widget elementor-widget-text-editor\" data-id=\"63f6e99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Goods and services <strong>exported<\/strong> are <strong>exempt<\/strong> to avoid double taxation and promote Swiss exports. Companies can sell their products and services abroad without Swiss VAT, which will be added in the country of import.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b3bc8c7 elementor-widget elementor-widget-heading\" data-id=\"3b3bc8c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT statement<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d5016f elementor-widget elementor-widget-text-editor\" data-id=\"9d5016f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The VAT statement is the process by which a company calculates the <strong>difference<\/strong> between VAT <strong>collected<\/strong> on sales and VAT <strong>paid<\/strong> on professional purchases. Settlement is generally made on a quarterly or half-yearly basis, depending on the company's sales.<\/p><p>There are two main <strong>counting methods<\/strong> :<\/p><p><span style=\"text-decoration: underline;\"><strong>Effective method :<\/strong><\/span> Used mainly by medium-sized and large companies, this method requires accurate declaration of input and output VAT on every transaction.<\/p><p><span style=\"text-decoration: underline;\"><strong>Net tax debt rate method :<\/strong><\/span> Suitable for small businesses, this method simplifies the process by applying a flat rate to sales to calculate the VAT due.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51501c6d elementor-widget elementor-widget-heading\" data-id=\"51501c6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Procedure for deducting VAT<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2fbd2e elementor-widget elementor-widget-heading\" data-id=\"c2fbd2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. Calculation of amounts<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d56f296 elementor-widget elementor-widget-text-editor\" data-id=\"d56f296\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The first step in settling VAT is to assemble the sales and purchase invoices (input and output VAT respectively) for the settlement period, in order to calculate the VAT due on sales and the recoverable VAT on purchases.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5009184 elementor-widget elementor-widget-heading\" data-id=\"5009184\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Fill in the settlement form<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd7d0fc elementor-widget elementor-widget-text-editor\" data-id=\"bd7d0fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Use the <a href=\"https:\/\/www.estv.admin.ch\/estv\/fr\/accueil\/taxe-sur-la-valeur-ajoutee\/decompter-tva\/formulaires-tva.html\" target=\"_blank\" rel=\"noopener\">official form<\/a> from the tax authorities for <strong>report<\/strong> input and output VAT amounts. Different forms are available, depending on the method chosen (effective or net tax liability rate).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84198cb elementor-widget elementor-widget-heading\" data-id=\"84198cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. Sending the declaration<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8e62a7 elementor-widget elementor-widget-text-editor\" data-id=\"a8e62a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The declaration can be <a href=\"https:\/\/www.mwstabrechnen.estv.admin.ch\/pro\/home\" target=\"_blank\" rel=\"noopener\">made online<\/a> on the portal of the Federal Tax Administration with VAT statement Easy or Pro.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-061bbef elementor-widget elementor-widget-heading\" data-id=\"061bbef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. Payment or refund<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ead280 elementor-widget elementor-widget-text-editor\" data-id=\"1ead280\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If input VAT is higher than output VAT, the company must pay the difference between the two amounts. <strong>difference<\/strong> to the tax authorities. If the deductible VAT is higher, it will request a <strong>reimbursement<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-316f9a20 elementor-widget elementor-widget-heading\" data-id=\"316f9a20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT registration<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58f06111 elementor-widget elementor-widget-text-editor\" data-id=\"58f06111\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">The&nbsp;<strong><a href=\"https:\/\/fidulex.ch\/en\/swiss-vat-registration\/\">VAT registration<\/a><\/strong> in Switzerland is carried out via the official website of the Federal Tax Administration (FTA). To complete your registration, you will need the following items:<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f851bec elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f851bec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Extract from the Commercial Register and IDE number<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Social insurance number (simple company not registered with the RC)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">First-year sales (or estimate)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax representative for foreign companies<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b46039d elementor-widget elementor-widget-heading\" data-id=\"b46039d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT certificates\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f87866d elementor-widget elementor-widget-text-editor\" data-id=\"f87866d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">VAT certificates are official documents issued by the Swiss Federal Tax Administration (FTA) for various VAT-related purposes. These attestations have various roles, such as proving a company's VAT registration, recovering VAT abroad, and providing proof of VAT payment.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e609164 elementor-widget elementor-widget-heading\" data-id=\"e609164\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Certificate of registration<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3991866f elementor-widget elementor-widget-text-editor\" data-id=\"3991866f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\">This certificate confirms that a company is <strong>subject<\/strong> in Switzerland. It may sometimes be requested by partners or customers in order to prove the company's <strong>tax compliance<\/strong> of the company.<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fbaeb0 elementor-widget elementor-widget-heading\" data-id=\"8fbaeb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Company certificate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6394a9f elementor-widget elementor-widget-text-editor\" data-id=\"6394a9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\">A company certificate is required to reclaim VAT from the customer.<strong>outside of Switzerland<\/strong> (it serves as proof). It also serves to confirm the company's VAT registration.<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17ac135 elementor-widget elementor-widget-heading\" data-id=\"17ac135\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">VAT payment certificate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-947f461 elementor-widget elementor-widget-text-editor\" data-id=\"947f461\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\">In the context of public procurement contracts, companies may be required to provide a certificate of payment of VAT to prove that they have paid VAT. <strong>compliance<\/strong>. This attestation confirms that the company has paid the VAT due, which is often a requirement for participating in <strong>public tenders<\/strong>.<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7102c3b elementor-widget elementor-widget-heading\" data-id=\"7102c3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT liability\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5ef810 elementor-widget elementor-widget-heading\" data-id=\"d5ef810\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who is liable for VAT?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71db6c1e elementor-widget elementor-widget-text-editor\" data-id=\"71db6c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\">In Switzerland, most businesses and transactions are subject to value-added tax (VAT). Any person or entity carrying on a <strong>business activity<\/strong>In most cases, any business, industrial or professional activity is subject to VAT. This includes :<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c2cc0c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6c2cc0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fidulex.ch\/en\/sa-vs-sarl-comparison-2\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Public limited companies (SA) and limited liability companies (S\u00e0rl)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Sole proprietorships and SnC<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Non-profit organizations engaged in commercial activities<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-beec348 elementor-widget elementor-widget-heading\" data-id=\"beec348\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exceptions and exemptions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-743b10cf elementor-widget elementor-widget-text-editor\" data-id=\"743b10cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It should be noted that the main criterion for VAT liability is annual sales: companies with annual sales in excess of <strong>CHF 100,000<\/strong> from services subject to VAT are subject to VAT. However, for <strong>associations <\/strong>and <a href=\"https:\/\/fidulex.ch\/en\/how-a-foundation-works-in-switzerland\/\"><strong>foundations<\/strong><\/a> the threshold is set at<strong> CHF 150,000<\/strong>.<\/p><p>Companies with sales below these thresholds may choose to be subject to <strong>voluntarily<\/strong> to VAT.<\/p><p>As mentioned, certain activities and services may be exempt from VAT, even if they exceed the threshold, as in the case of medical and educational services, for example. In addition, exports are exempt from VAT (it will be paid in the importing country).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64e1de52 elementor-widget elementor-widget-heading\" data-id=\"64e1de52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-451e2833 elementor-widget elementor-widget-toggle\" data-id=\"451e2833\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1151\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1151\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How do I complete a Swiss VAT statement?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1151\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1151\"><p>To complete a Swiss VAT statement, please follow the steps below:<br \/><br \/><\/p><div class=\"flex flex-grow flex-col max-w-full\"><div class=\"min-h-[20px] text-message flex flex-col items-start whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 juice:w-full juice:items-end overflow-x-auto gap-2\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"13ce499b-5771-4349-9a1e-ae2bdc91dad7\"><div class=\"flex w-full flex-col gap-1 juice:empty:hidden juice:first:pt-[3px]\"><div class=\"markdown prose w-full break-words dark:prose-invert light\"><p><strong>1. Calculation of amounts<\/strong> :<\/p><p>Gather sales and purchase invoices to calculate VAT due on sales and recoverable VAT on purchases.<\/p><p><strong>2. Fill in the settlement form<\/strong> :<\/p><p>Use the tax authorities' official form to declare the amounts of VAT collected and deductible, depending on the method chosen (effective or net tax liability rate).<\/p><p><strong>3. Sending the declaration<\/strong> :<\/p><p>Make your declaration online on the portal of the Federal Tax Administration via VAT Statement Easy or Pro.<\/p><p><strong>4. Payment or refund<\/strong> :<\/p><p>If output VAT is higher than input VAT, pay the difference to the tax authorities.<\/p><p>If deductible VAT is higher, ask for a refund.<\/p><\/div><\/div><\/div><\/div><div class=\"mt-1 flex gap-3 empty:hidden juice:-ml-3\"><div class=\"items-center justify-start rounded-xl p-1 flex\"><div class=\"flex items-center\">\u00a0<\/div><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1152\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1152\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How is VAT calculated in Switzerland?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1152\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1152\"><p>To calculate VAT in Switzerland, follow the steps below:<\/p><p><strong>1. Identify the applicable VAT rate:<\/strong><\/p><ul><li>Standard rate (8.1%)<\/li><li>Reduced rate (2.5%)<\/li><li>Special rate (3.7%)<\/li><\/ul><p>\u00a0<\/p><p><strong>2. Calculate VAT collected<\/strong><\/p><p>VAT collected = Sales price excluding VAT \u00d7 VAT rate<\/p><p>Example: for a product costing CHF 100, VAT will be CHF 8.1.<\/p><p>\u00a0<\/p><p><strong>3. Calculate input VAT<\/strong><\/p><p>Deductible VAT = Purchase price excluding VAT x VAT rate<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1153\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1153\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How do I get a VAT number?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1153\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1153\"><p>To obtain a VAT number, also known as an IDE number, you'll need to be registered with the Registre du Commerce in your canton. Then submit an application via the FTA portal.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1154\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1154\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How to reclaim French VAT in Switzerland?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1154\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1154\"><p>To reclaim VAT paid in Switzerland on the purchase of goods or services, your company can apply for a refund via the <a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/3559-sd\/demande-de-remboursement-de-tva-par-un-assujetti-etabli-hors-de-lue\" target=\"_blank\" rel=\"noopener\">form 3559 SD<\/a>available from the French tax authorities.<\/p><p>The conditions for obtaining a refund of French VAT in Switzerland are as follows: <\/p><ul><li>Not be subject to VAT in France.<\/li><li>Not have a registered office, permanent establishment or domicile in France.<\/li><li>Use goods and services purchased for activities subject to VAT in Switzerland.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment remplir un d\\u00e9compte TVA suisse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Pour remplir un d\\u00e9compte TVA suisse, il vous faudra suivre la proc\\u00e9dure suivante:<br \\\/><br \\\/><\\\/p><div class=\\\"flex flex-grow flex-col max-w-full\\\"><div class=\\\"min-h-[20px] text-message flex flex-col items-start whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 juice:w-full juice:items-end overflow-x-auto gap-2\\\" dir=\\\"auto\\\" data-message-author-role=\\\"assistant\\\" data-message-id=\\\"13ce499b-5771-4349-9a1e-ae2bdc91dad7\\\"><div class=\\\"flex w-full flex-col gap-1 juice:empty:hidden juice:first:pt-[3px]\\\"><div class=\\\"markdown prose w-full break-words dark:prose-invert light\\\"><p><strong>1. Calcul des montants<\\\/strong> :<\\\/p><p>Rassemblez les factures de vente et d&rsquo;achat pour calculer la TVA due sur les ventes et la TVA r\\u00e9cup\\u00e9rable sur les achats.<\\\/p><p><strong>2. Remplir le formulaire de d\\u00e9compte<\\\/strong> :<\\\/p><p>Utilisez le formulaire officiel de l\\u2019administration fiscale pour d\\u00e9clarer les montants de TVA collect\\u00e9e et d\\u00e9ductible, selon la m\\u00e9thode choisie (effective ou taux de la dette fiscale nette).<\\\/p><p><strong>3. Envoi de la d\\u00e9claration<\\\/strong> :<\\\/p><p>Effectuez la d\\u00e9claration en ligne sur le portail de l\\u2019Administration F\\u00e9d\\u00e9rale des Contributions via D\\u00e9compte TVA Easy ou Pro.<\\\/p><p><strong>4. Paiement ou remboursement<\\\/strong> :<\\\/p><p>Si la TVA collect\\u00e9e est sup\\u00e9rieure \\u00e0 la TVA d\\u00e9ductible, versez la diff\\u00e9rence \\u00e0 l\\u2019administration fiscale.<\\\/p><p>Si la TVA d\\u00e9ductible est sup\\u00e9rieure, demandez un remboursement.<\\\/p><\\\/div><\\\/div><\\\/div><\\\/div><div class=\\\"mt-1 flex gap-3 empty:hidden juice:-ml-3\\\"><div class=\\\"items-center justify-start rounded-xl p-1 flex\\\"><div class=\\\"flex items-center\\\">\\u00a0<\\\/div><\\\/div><\\\/div>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment calculer la TVA en Suisse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Pour calculer la TVA en Suisse, suivez les \\u00e9tapes suivantes:<\\\/p><p><strong>1. Identifiez le taux de TVA applicable:<\\\/strong><\\\/p><ul><li>Taux normal (8.1%)<\\\/li><li>Taux r\\u00e9duit (2.5%)<\\\/li><li>Taux sp\\u00e9cial (3.7%)<\\\/li><\\\/ul><p>\\u00a0<\\\/p><p><strong>2. Calculez la TVA Collect\\u00e9e<\\\/strong><\\\/p><p>TVA collect\\u00e9e = Prix de vente HT \\u00d7 Taux de TVA<\\\/p><p>Exemple: pour un produit co\\u00fbtant CHF 100, la TVA sera de CHF 8.1.<\\\/p><p>\\u00a0<\\\/p><p><strong>3. Calculer la TVA D\\u00e9ductible<\\\/strong><\\\/p><p>TVA d\\u00e9ductible = Prix d&rsquo;achat HT x Taux de TVA<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment obtenir un num\\u00e9ro de TVA ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Pour obtenir un num\\u00e9ro de TVA, aussi appel\\u00e9 num\\u00e9ro IDE, il vous faudra \\u00eatre inscrit-e au Registre du Commerce de votre canton. Ensuite, vous devez soumettre une demande \\u00e0 travers le portail de l&rsquo;AFC.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment r\\u00e9cup\\u00e9rer la TVA Fran\\u00e7aise en Suisse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Pour r\\u00e9cup\\u00e9rer la TVA pay\\u00e9e en Suisse lors de l&rsquo;achat de biens ou de services, votre entreprise peut demander un remboursement via le <a href=\\\"https:\\\/\\\/www.impots.gouv.fr\\\/formulaire\\\/3559-sd\\\/demande-de-remboursement-de-tva-par-un-assujetti-etabli-hors-de-lue\\\">formulaire 3559 SD<\\\/a>, disponible sur les site des imp\\u00f4ts fran\\u00e7ais.<\\\/p><p>Les conditions pour se faire rembourser la TVA fran\\u00e7aise en Suisse sont les suivantes: <\\\/p><ul><li>Ne pas \\u00eatre assujetti \\u00e0 la TVA en France.<\\\/li><li>Ne pas avoir de si\\u00e8ge social, d&rsquo;\\u00e9tablissement stable ou de domicile en France.<\\\/li><li>Utiliser les biens et services achet\\u00e9s pour des activit\\u00e9s soumises \\u00e0 la TVA en Suisse.<\\\/li><\\\/ul>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Value Added Tax (VAT) is an essential component of the Swiss tax system and an important source of revenue for the Swiss Confederation, and its application affects almost all sectors of the economy. This comprehensive guide will take you through all the essentials of VAT.<\/p>","protected":false},"author":1,"featured_media":34831,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-34829","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/34829","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=34829"}],"version-history":[{"count":13,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/34829\/revisions"}],"predecessor-version":[{"id":37965,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/34829\/revisions\/37965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/34831"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=34829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=34829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=34829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}