The standard VAT rate of 8% applies to most goods and services supplied in Switzerland. In the case of newly registered companies in Switzerland, depending on their business purpose, they also must register for VAT. Thus, anyone that provides services exempt from VAT does not need to pay this tax.Īny type of business or company that meets the requirements to pay VAT must register with the Federal Tax Administration within 30 days of the date on which tax liability begins. If the annual value of taxable supplies is less than 100,000 CHF or 150,000 for charitable and non-profit institutions and associations, the business is exempt from VAT.Ĭertain goods and services supplied in Switzerland (for example medical services) are not a subject of VAT, as well as goods and services that are supplied outside of Switzerland. VAT number in Switzerlandīusinesses are viable to pay VAT in Switzerland regardless of their legal form. However, it is important to note that in Switzerland companies must also use a UID number therefore it is important to know what the main differences are between the VAT number and the UID number in Switzerland and the purposed of each of them. This indication occurs now only if the incorrect control digit is effectively entered.Most Swiss companies must register for VAT purposes, especially if their business purpose is to conduct commercial activities in Switzerland. Since the checking procedure could be further changed by the Central Compensation Office in Geneva (ZAS), an indication that the check digit is wrong would appear every time during the entry of the Social security No. (old AHV number), the last digit (control digit) of the Social security No. This is just a note! The employees can be still recorded several times (not recommended).

Thus, it is impossible that an employee will be counted twice. (new AHV number) will be checked whether these have been already assigned in the system. (old AHV number) and the Social security No. The system of control digits has already proven itself in today's social insurance number (11th digit) and other numbering systems.įurther information on the AHV number (social security number) can be found at or When a new employee is recorded in the staff card, the Insured person's No. The implementation of control digit should prevent the usage of the wrong numbers. From the standpoint of the user's convenience and so as to avoid spelling mistakes, it will be important at issuing to ensure that the sequence after positions four and eight will be separated by periods, and that the same numbers are repeated no more than twice and no leading zeros are used. Therefore, 756 stands for Switzerland.Ī total of 9 positions between items 4-12 are available for the numbering of the insured. Since the increasing mobility of insured is expected in the next few years, the insurance ID cards of the future generations of pension responders will be possessed by more countries, and it will be of great benefit for technical implementation that it can be already seen in the insurance numbers that they were issued by the Swiss social security. Here, this is not the encoding of the nationality but the identification of the issuing country 'Switzerland'.

The new AHV number is divided into three number groups: It thus corresponds to the current requirements of data protection. The new AHV number is the completely anonymous number that does not draw any conclusions about the holder. The new system ensures that each person continues to receive a unique number.

The old number will remain stored and will be linked in the AHV tab with the new one. The present 11-digit social security number will be replaced with the new 13-digit number. By 1 January 2009 the change from the old to the new numbers should be completed. The new AHV number (social security number) is gradually introduced in the AHV Old-age and Survivors insurance, in the IV Disability insurance, and in the EO income compensation regulations from 1 July 2008.

Example swiss number