VAT
Swiss acquisition tax: reverse-charge VAT on foreign services
Buying a service from an overseas supplier can trigger Swiss VAT even when the invoice shows no VAT. Swiss acquisition tax, known as impôt sur les acquisitions in French or Bezugsteuer in German, generally requires the Swiss recipient to calculate and declare the tax. Your VAT registration status, the type of supply and the supplier’s position all matter.
By Romain Prieur · Swiss certified accountant
At a glance
Key takeaways
- Acquisition tax applies in particular to certain services supplied from abroad to a recipient in Switzerland.
- VAT-registered recipients do not benefit from the CHF 10,000 threshold.
- For recipients not registered for VAT, the threshold is exceeded above CHF 10,000 of relevant purchases per calendar year.
- Once exceeded, tax applies to all relevant acquisitions, not only the excess.
- Certain emissions rights and certificates have also been covered since 2025, including specified domestic transfers.
What is Swiss acquisition tax?
Acquisition tax is part of Swiss VAT, a tax on consumption. The mechanism is similar to a reverse charge: the foreign supplier generally invoices without Swiss VAT, and the Swiss recipient assesses the supply and accounts for the Swiss tax.
It is not a separate income tax or a tax on buying a company. Its purpose is to apply the relevant Swiss VAT treatment to covered supplies, including where no Swiss VAT is collected by the overseas supplier.
Which purchases can be covered?
Article 45 of the VAT Act covers, among other transactions, certain services whose place of supply is at the Swiss recipient’s location. Examples include online advertising, consultancy, legal or accounting services, data processing, staff hiring, licences and intangible rights, and certain interactive distance-learning services.
From 1 January 2025, specified transfers of emissions rights, emissions-reduction certificates, electricity guarantees of origin and similar instruments are also covered, including transfers by relevant Swiss suppliers. Supplies excluded from VAT or exempt under the applicable rules do not become taxable simply because a supplier is foreign.
Physical imports of goods generally fall under import VAT. Certain works and other specific transactions need separate examination. The list here is not a rule that every foreign purchase attracts acquisition tax.
Who must declare it, and when does CHF 10,000 matter?
| Swiss recipient | Treatment | Key point |
|---|---|---|
| Registered for Swiss VAT | Declare covered acquisitions | No CHF 10,000 allowance |
| Not registered for Swiss VAT | Liable when covered purchases exceed CHF 10,000 in a calendar year | Tax applies to the full relevant amount |
| Supplier already charges Swiss VAT | Check whether the supplier correctly taxes the supply | Do not account for the same transaction twice |
Example: a non-registered business buys CHF 6,000 of covered consultancy and CHF 5,000 of covered advertising in the same calendar year. The CHF 11,000 total exceeds the threshold. Tax is calculated on CHF 11,000, not just CHF 1,000.
Track these purchases throughout the year even if you do not submit regular VAT returns. Acquisition-tax reporting is a separate issue from ordinary VAT registration.
How to calculate and report acquisition tax
The tax base is generally the consideration paid to the supplier. Foreign VAT shown separately on the invoice is excluded from that base. Convert foreign-currency amounts using exchange rates accepted by the Federal Tax Administration and retain the evidence.
Standard-rate example: a covered software licence costing CHF 10,000 results in CHF 10,000 × 8.1% = CHF 810 of acquisition tax. Use the statutory rate applicable to the particular supply.
Effective VAT method
Declare the tax in the VAT return, generally under item 381 for current-rate acquisitions. Where the purchase carries a full input-tax deduction entitlement, the same amount can generally be deducted in the same return. The cash effect may therefore be neutral. Exempt activities, private use or partial deduction entitlement can prevent full recovery.
Net tax rate method
Calculate acquisition tax using the statutory VAT rate, not your approved net tax rate. There is no separate deduction of the corresponding input tax under this method, because input tax is already taken into account on a flat-rate basis.
Recipient not registered for VAT
Once the threshold is exceeded, notify the FTA and submit the relevant acquisition-tax declaration within 60 days of the end of the calendar year. Confirm the current reporting procedure with the FTA rather than treating the absence of regular returns as an exemption.
Four common situations in Swiss business accounts
Online advertising
A campaign purchased from an overseas platform may be covered where Swiss VAT is not charged. Review the contracting supplier and invoice, not merely the platform’s brand name.
Software subscriptions and cloud services
A licence, SaaS subscription or cloud service supplied from abroad must be assessed as the relevant service or intangible right. Payment by credit card does not change the VAT analysis.
Consultancy for a Geneva business
A fictional agency in Meyrin receives a consultancy invoice from a French supplier. It checks the nature of the service, place of supply and supplier’s Swiss VAT position. Being close to the border does not remove the Swiss recipient’s reporting obligations.
Distance learning
An interactive course delivered live from abroad may fall within the mechanism. However, an excluded or exempt educational supply requires a different analysis. Do not decide solely from the word “training”.
A practical control checklist
Errors often arise when invoices showing no VAT are booked straight to expenses and never reviewed. Missing tax can lead to additional assessments, interest and corrective work.
- Identify suppliers with foreign addresses or tax numbers.
- Check the nature and place of each supply.
- Establish whether Swiss VAT is already charged correctly.
- Convert currencies consistently and keep exchange-rate evidence.
- Use the statutory rate and apply the deduction rules for your accounting method.
- Reconcile relevant expense accounts to VAT returns during the annual review.
These controls complement your wider Swiss VAT process. Keep them distinct from income or corporate profit tax.
Frequently asked questions
Does acquisition tax apply to every purchase from abroad?
No. The supply’s nature, place of supply and supplier’s status must be checked. Physical goods generally follow import-VAT rules, and excluded or exempt supplies do not automatically become taxable.
What is the Swiss acquisition-tax threshold?
For a recipient not registered for Swiss VAT, liability arises when covered acquisitions exceed CHF 10,000 per calendar year. Tax then applies to the full covered amount. VAT-registered recipients declare covered acquisitions without that threshold.
Can acquisition tax be recovered?
Under the effective method, input-tax recovery may offset the tax where the legal conditions are met. Recovery can be restricted by exempt activities or private use. The net tax rate method does not allow a separate input-tax deduction.
Sources and further reading
About the author
Romain Prieur
Romain is a Swiss certified accountant, entrepreneur and partner at Karpeo in Geneva. He supports business owners with company formation, accounting and taxation. He is also a co-founder of Entreprendre.ch.
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