How to do your VAT registration
VAT is a tax charged on the sale or import of taxable goods or services rendered in Switzerland. You are obliged to register for VAT purposes if your annual turnover before tax or expected annual turnover exceeds CHF 100,000 (in this latter case, based on the annualised turnover for the first three months of activity or if this is expected based on a contract). Please note that this threshold is valid for 2026.
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% (rate for 2026). Other VAT rates may apply for specified goods or services. Also, certain goods and services may be zero-rated (with right to input VAT deduction) or exempt from VAT (without right to input VAT deduction) as prescribed by the VAT legislation in force.
Once the VAT registration is successful, you will receive a confirmation letter from the Swiss Federal Tax Authority (“SFTA”). After receiving the confirmation, you will need to register to the ePortal start start from the SFTA in order to file the periodic VAT returns.
In case of application of the net tax rate regime, it should be additionally applied for via the online VAT registration process or, once you are registered, via the eportal. Under the net tax rate 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 on the whole amount of the invoice (i.e. including VAT) be applying a deemed input VAT deduction. The amount of the net tax rate is determined by the SFTA and depends on the industry and specific activity.
What your registration entails
VAT collected from providing services
If you are registered for Swiss VAT, the VAT you charge and collect from selling your transportation 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, you may pay VAT upon importation of goods (e.g. on your car) or as acquisition tax on certain supplies from foreign suppliers. This happens, for example, on business expenses such as car 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.
Under the standard regime VAT returns are to be filed in principle on a quarterly basis via the online website by clicking on the heading "declare VAT", 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 rate regime and VAT returns are to be filed in principle on a half-yearly basis via the online website by clicking on the heading "declare VAT, within 60 days of the end of the corresponding reporting period. The same deadline applies for the payment of the tax debt.
As of 1 January 2025, Switzerland introduced the ability for VAT taxpayers with taxable turnover below CHF 5,005,000 to request approval for annual VAT reporting (subject to conditions). If you have received approval for this, you can file VAT returns on an annual basis. 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 regarding your turnover.
See the “FAQ” below for more information.
VAT collected from providing transportation services
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 2026.
Failure to register for VAT where you have met the threshold above may result in a penalty being imposed by the SFTA (late interests and fine). 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 5.024.000 and your VAT payable does not exceed CHF 108.000 (2026 threshold) you might be eligible to apply for the “net tax rate” method.
Under this simplified regime, you will:
Charge the Riders with 8.1% Swiss VAT via your trip invoices (rate for 2026). 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), provided that you have no approval for annual reporting. In order to apply this method, a formal request must be submitted to the tax authorities. More information can be found on this 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.
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 update May 2026
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