Swiss VAT Agent
Request a quote

Industry guide

VAT Compliance for SaaS in Switzerland

Clear compliance guidelines for global software providers, digital subscriptions, and cloud services operating within the Swiss market.

Cloud infrastructure represented by precise glass structures with a Swiss cross
Software as a serviceCH / VAT

CHF 100K / Global

The CHF 100,000 global threshold

The CHF 100,000 threshold refers to worldwide sales across all platforms, not just revenue generated in Switzerland.

If your worldwide turnover exceeds this limit, VAT liability can start from the first relevant Swiss franc earned from Swiss B2C customers. This is a crucial distinction that catches many international SaaS providers off guard.

CHF 500K → CHF 20 → VAT

Practical application

Global context

A SaaS company generates CHF 500,000 in global sales from software subscriptions annually.

Status: threshold exceeded

Swiss transaction

A customer based in Zurich purchases a monthly subscription for just CHF 20.

Status: microtransaction

The result

Because global turnover exceeds CHF 100,000, the company must register and remit Swiss VAT on that CHF 20 transaction.

Action: mandatory registration

Registration assessment

Direct sales

Direct liability applies when selling through your own website to Swiss end-users.

Marketplaces and app stores

If a platform acts as merchant of record, it may assume VAT liability. Verification is required.

API integrations

B2B API usage must be assessed under the reverse-charge rules based on the client’s status.

Annual compliance fee

Fixed-rate pricing

CHF 990 / year

Flat fee for SaaS providers. Includes full fiscal representation and Swiss VAT filings.

Request a quote

Frequently Asked Questions about SaaS VAT in Switzerland

Do I need to register for Swiss VAT if I only sell SaaS subscriptions through my own website?

Yes. If your worldwide turnover exceeds CHF 100,000 and you sell directly to Swiss B2C customers through your own website, you are liable for Swiss VAT and must appoint a Swiss tax representative under Art. 67 VAT Act.

Does an app store or marketplace handle Swiss VAT for me?

It can. If the marketplace or app store acts as the merchant of record for the sale, it may assume the Swiss VAT liability instead of you. This depends on the platform’s terms, so each channel needs to be verified individually.

How is the CHF 100,000 threshold calculated for a SaaS business?

The threshold is based on worldwide turnover across all sales channels and countries, not just revenue from Swiss customers. Once your global turnover exceeds CHF 100,000, Swiss VAT liability can apply from your first relevant Swiss B2C sale.

Do I need to charge Swiss VAT on B2B API access sold to a Swiss company?

Usually not directly. Business-to-business sales are generally assessed under the reverse-charge (Bezugssteuer) rules, where the Swiss recipient accounts for the tax rather than the foreign supplier. Each case should be verified based on the client’s VAT status.

Swiss fiscal representation

Ready to ensure your SaaS is VAT-compliant?

Establish a clear compliance process for your Swiss revenue streams today.

Request a quote