Register for VAT
VAT registration can be done on your own initiative by filling the requested form on the website of the Swiss Federal Tax Authorities (SFTA).
If you’re new to VAT, this page walks you through the basics of your registration process.
To get specific advice about your personal circumstances, you should consult a tax advisor.
How to do your VAT registration online
VAT is a tax charged on the sale or import of taxable goods or services in Switzerland. You are obliged to register for VAT purposes if your annual turnover before tax or expected annual turnover exceeds EUR 100,000. Please note that this threshold is valid for 2024.
You may also register for VAT voluntarily if you make taxable supplies where your turnover or expected turnover does not exceed the threshold indicated above.
The standard VAT rate is 8.1% (as from 1 January 2024). Other VAT rates may apply for specified goods or services. Also, certain goods and services may be zero-rated or exempt from VAT as prescribed by the VAT Code and other legislation in force.
Once the VAT registration is successful, you will receive a confirmation letter from the SFTA. After receiving the confirmation, you will need to register to the ePortal from the SFTA in order to file the periodic VAT returns.
In case of application of the net tax regime, such should be additionally applied for via Form no. 1198. Under the net tax regime, you are not entitled to recover the effective input VAT incurred on costs, as it will via the application of the net tax rate be applying a deemed VAT deduction. The amount of the net tax rate is determined by the SFTA and depends on the industry and specific activity.
What a VAT registration entails
VAT collected from providing services
If you are registered for VAT, the VAT you charge and collect from selling your delivery services must be remitted to the SFTA. This is referred to as Output VAT.
VAT on business expenses
Besides collecting VAT, third parties may charge you with VAT upon acquisition by you of taxable goods or services. This happens, for example, on business expenses such as motorcycle repairs, in which the repair shop will charge you with VAT (probably included in the price you pay for the repair). This is referred to as Input VAT. When you are VAT registered, you may be able to deduct this Input VAT from the Output VAT you collected, and only deliver the SFTA the positive difference between them. However, where you are not VAT registered (those who do not meet the threshold referred above – CHF 100,000 - and who have not voluntarily registered) this input VAT will be a cost to you and will not be deductible.
The VAT on fuel expenses incurred for business purposes is claimable/deductible from the Output VAT, but only when you are registered for VAT.
VAT under the standard regime should be remitted and VAT returns are to be filed on a quarterly basis via the online ePortal, within 60 days of the end of the corresponding reporting period. The same deadline applies for the payment of the tax debt.
VAT under the net tax regime and VAT returns are to be filed on a half-yearly basis via the online ePortal, within 60 days of the end of the corresponding reporting period. The same deadline applies for the payment of the tax debt.
If you do not meet the threshold of CHF 100,000 and have not registered for VAT voluntarily, you are not subject to any VAT reporting obligation.
How to get started
You are obligated to register for VAT purposes if your annual turnover or expected annual turnover exceeds CHF 100,000. Please note that this threshold is valid for 2024.
Failure to register for VAT where you have met the threshold above may result in a penalty being imposed by the SFTA. You may also register for VAT voluntarily if your annual turnover does not exceed the threshold above.
The deadline for the submission of a VAT return is the 60th day following the end of the corresponding period, for instance for the first quarter the reporting period ends on 31 March, hence the deadline to submit the VAT return and pay the VAT due is 31 May.
Failure to remit VAT may attract a fine and the payment of interests.
You shall be required to keep records regardless of your registration status for VAT.
We strongly recommend that you speak with a tax advisor to ensure you fully understand your VAT obligations.
The net tax rate method
If the annual turnover you generate does not exceed CHF 5.000.000 and your VAT payable does not exceed CHF 103.000, you might be eligible to apply for the “net tax rate” method.
Under this simplified regime, you will:
- Charge Uber with 8.1% VAT via your delivery invoices (as from 1 January 2024).
- Calculate your VAT payable to the SFTA by multiplying your gross turnover (i.e. including the collected VAT) by the tax rate approved by the Tax Authorities.
- Not be allowed to reclaim input VAT charged to you.
- File only two VAT returns per year (see above).
In order to apply this method, a formal request must be submitted to the tax authorities. More information can be found on this government website.
Your Uber Profile
If you are registered for VAT, be sure to provide us with a valid Swiss VAT registration number (by adding it to your Tax Profile / Invoice Settings page) and to update your tax profile in the Uber App.
FAQ
- Where do I register for VAT?
The VAT registration will be made upon your own initiative by filling the requested form on the website of the SFTA.
- How do I calculate my income?
Your turnover is the sum of the services you sold. On the Uber app this is the sales made to Uber. However, please be aware that for tax purposes you likely need to include the turnover from any other activities you perform outside of the Uber platform too.
We suggest you contact the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
- How are tips taxed and where can I find the amounts I have received as tips?
According to Swiss Income Tax legislation, tips are considered part of your income and should be included in your income tax return and taxed accordingly.
Please speak with a representative at the SFTA office closest to you and/or your tax advisor to be sure you fully understand your tax obligations.
- I receive other payments from Uber (e.g. incentives, referrals of new delivery partners). What should I do with respect to VAT for these?
Typically, these payments are considered as services provided by you to Uber. These services are normally subject to VAT in Switzerland.
Please speak with a representative at the SFTA office closest to you and/or your tax accountant to ensure you apply the right treatment from a tax point of view.
- Did Uber Eats always operate under this model in Switzerland?
No, Uber Eats changed its business model in Switzerland on 6 February 2023. In the previous model, you bought services from Uber in the Netherlands.
- Is there VAT on the service fee I pay to Uber?
Uber Eats is registered as a VAT vendor with the SFTA and charges VAT at 8.1% on its fees.
Uber remits the VAT collected to the SFTA as part of our commitment to comply with Swiss tax laws.
- Does Uber pay VAT on my behalf?
No. As an independent contractor, you are responsible for registration, reporting and remitting VAT and other taxes applicable to you to the SFTA.
- Can I claim/deduct VAT?
Provided that you are registered for VAT under the standard regime, you can deduct the VAT you have paid on purchases of goods or services (“Input VAT”) required for your business where you are registered for VAT. Such Input VAT may be deducted from the VAT you charge on the delivery services rendered to your customers (“Output VAT”).
Please contact a representative of the SFTA or your tax advisor to understand if you can deduct VAT or get a VAT refund.
- How and when do I file VAT returns?
Once registered for VAT, you must file your VAT returns via the online ePortal, within 60 days of the end of the corresponding reporting period.
Should you require more detailed guidance, we suggest you speak to a tax advisor or a representative of the SFTA.
- Is there any additional information I can read?
Please see the Tax Comments as prepared by KPMG.
Every Partner is unique and so are their specific tax circumstances. As such, the information on this page may not cover your tax needs and it should not be relied upon to replace you seeking independent tax advice. Uber can’t provide you with tax advice for your individual situation, and therefore we strongly recommend speaking with a professional tax advisor to get tailored help and advice for your specific circumstances.
The information on this page is for partners providing activity in Switzerland only.
Last updated: 15 February 2024
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