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How to do your VAT registration

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.

Read in French or German.

What your registration entails

VAT collected from providing services

If you are registered for 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. 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.

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.

See the “FAQ” below for more information.

How to get started

Criteria and Requirements

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.

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.

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

A simplified regime

If the annual turnover you generate does not exceed CHF 5.005.000 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

  1. Charge the Riders with 8.1% VAT via your trip invoices (as from 1 January 2024).
  2. Calculate your VAT payable to the Tax Authorities by multiplying your gross turnover (i.e. including the collected VAT) by the tax rate approved by the Tax Authorities.
  3. Not be allowed to reclaim input VAT charged to you.
  4. 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.

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 on 23 January 2024