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Commentary

Appendix 51D: VAT reduced rates (Switzerland)


51 Switzerland

3.8% rate

A special reduced rate of VAT of 3.8% is applied in Switzerland to accommodation services. This special rate applies until 31 December 2027 at the latest.

2.6% rate

A reduced rate of VAT of 2.6% is applied in Switzerland to the following:

  1. Ìý

    •ÌýÌýÌýÌý The supply of the following goods:

  2. Ìý
    1. Ìý

      –ÌýÌýÌýÌý tap water;

    2. Ìý

      –ÌýÌýÌýÌý foodstuffs under the Swiss Foodstuffs Act of 20 June 2014, with the exception of alcoholic beverages (see also the note below);

    3. Ìý

      –ÌýÌýÌýÌý cattle, poultry, fish;

    4. Ìý

      –

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