Gaming industry focus
Clear guidance for international game publishers and developers. Understand the B2C rule and when Swiss VAT registration is required.
The CHF 100,000 threshold refers to worldwide turnover — not only sales made in Switzerland.
If your worldwide turnover exceeds CHF 100,000, Swiss VAT may be due from the first relevant sale to a Swiss consumer under the B2C rule.
A game studio earns CHF 500,000 worldwide from game sales and in-app purchases. A player in Geneva then buys a cosmetic skin for around CHF 4.50 directly through the studio’s own launcher.
The studio must register for Swiss VAT and account for the tax on that CHF 4.50 microtransaction.
Registration assessment
As part of the registration process, we assess all sales channels to determine where VAT must be charged and how your operations should be structured.
Our method identifies when and where Swiss VAT obligations arise across complex digital distribution networks.
We classify transactions as B2B or B2C and determine the correct tax treatment.
We examine agreements with Steam, the App Store, the Play Store and other platforms to identify the contractual supplier.
We analyse prior sales and flag possible retroactive registration obligations.
Digital gaming services delivered with minimal human intervention to consumers in Switzerland are generally taxable. Typical examples include:
If you sell directly to Swiss players — for example through your website or proprietary launcher — you are responsible for registration and VAT reporting.
If a marketplace is the contractual supplier or merchant of record, it will often handle Swiss VAT. The terms of your platform agreement determine the outcome.
Yes. Once your studio’s worldwide turnover exceeds CHF 100,000, Swiss VAT can apply from the first relevant in-app purchase or microtransaction sold to a Swiss player, even if the individual transaction is only a few francs.
Sometimes. If the platform is the contractual seller or merchant of record for the transaction, it may be responsible for Swiss VAT instead of your studio. This depends on your specific platform agreement and needs to be reviewed channel by channel.
Yes, if your worldwide turnover from game sales and in-app purchases exceeds CHF 100,000. Liability is based on global turnover, not the size of individual Swiss transactions.
Since 1 January 2025, studios with annual turnover of up to CHF 5.005 million may apply for annual VAT reporting instead of quarterly filing, though instalment payments remain due during the year.
Talk to our Certified Tax Experts for a tailored assessment of your digital sales channels.
