Swiss reference
The right rate. A clear base.
Keep the calculation of the amount separate from the tax treatment of the transaction. Start from your net or gross amount.
The three rates since 2024
Cortex reference. A gap read on a document is flagged, not “silently corrected”. Source: FTA, rates in force since 1 January 2024.
| Rate | Applies to | Common trap |
|---|---|---|
| 8.1 % — standard | Everything outside an exception | On-site restaurant, often confused with accommodation |
| 2.6 % — reduced | Food except restaurant, medicines, press | A plate eaten on site is not take-away food |
| 3.8 % — accommodation | Overnight stay incl. breakfast | Breakfast stays at 3.8 % even when invoiced separately; the seminar room and other meals follow their own rate (usually 8.1 %) |
| 0 % — exempt | Notably goods exports | Services follow the place of supply |
Registration and methods
Mandatory from CHF 100,000 worldwide turnover (art. 10 VAT Act). File within 60 days (art. 71), usually quarterly. Effective = actual input tax. Net-tax-rate = industry rate. A method change starts at a new fiscal period — with the FTA or your fiduciary, not in Cortex.
| Period | Standard | Reduced | Accommodation |
|---|---|---|---|
| Since 2024 | 8.1 % | 2.6 % | 3.8 % |
| 2018 – 2023 | 7.7 % | 2.5 % | 3.7 % |
| 2011 – 2017 | 8.0 % | 2.5 % | 3.8 % |
What Cortex does — and does not
Cortex reads the rate (Google Cloud Vision), proposes the split, checks consistency before any AI remediation, and blocks export until you validate. FTA filing stays outside the product.
- Hospitality: 3.8 % overnight with breakfast, 8.1 % hall, 2.6 % certain foodstuffs.
- Goods exports: generally exempt; services follow the place of supply.
- Return correction: with the FTA or the fiduciary, not via a Cortex button.