Mehrwertsteuer · value added tax
Swiss VAT is a general consumption tax levied at every stage, with input tax deduction. The abbreviation changes with the language: MWST in German, TVA in French, IVA in Italian, VAT in English. The German abbreviation is never used in a French text.
Request a demoThe term in four languages
- German
- Mehrwertsteuer
- French
- taxe sur la valeur ajoutée
- Italian
- imposta sul valore aggiunto
- English
- value added tax
Definition
Value added tax is a general consumption tax that the Confederation levies at every stage of production and distribution, with input tax deduction. It applies to supplies made on Swiss territory by taxable persons, to the acquisition of supplies from businesses domiciled abroad and to the import of goods. Taxable persons account for it periodically to the Federal Tax Administration.
Swiss federal acts are published in German, French and Italian, and all three versions are equally authoritative. The English term shown here comes from the Federal Administration's English translation, published on Fedlex for information only. Where there is no translation, it follows common usage.
Full glossaryThe term in an official text
powered by Neur.onDer Bund erhebt eine allgemeine Verbrauchssteuer nach dem System der Netto-Allphasensteuer mit Vorsteuerabzug (Mehrwertsteuer). Die Steuer bezweckt die Besteuerung des nicht unternehmerischen Endverbrauchs im Inland.
The Confederation shall levy a general consumption tax based on the system of net all-phase taxation with input tax deduction (Value Added Tax). The purpose of the tax is to tax non-business end use on Swiss territory.
Source: Fedlex, Value Added Tax Act. In Corrext, this segment and the ones around it appear in Fast lookup CHnell, each with its reference.