Swiss reference
Swiss VAT: rates, methods and checks before export
Three rates, one registration threshold, two method families, a return to the FTA. Cortex prepares proposed VAT entries; you validate. Cortex does not file your return.
The three rates since 2024
Standard 8.1%. Reduced 2.6% (food except restaurant, medicines, press). Special accommodation 3.8% — overnight stays only, not on-site restaurant (8.1%).
Registration
Mandatory from CHF 100,000 worldwide turnover (art. 10 VAT Act). File within 60 days after the period (art. 71), usually quarterly.
Effective vs net tax rate
Effective deducts actual input tax. The net-tax-rate method simplifies by industry. A method change starts at a new fiscal period — with the FTA or your fiduciary, not in Cortex.
What Cortex does — and does not
Cortex reads the rate, proposes the split, checks consistency before any AI remediation, and blocks export until you validate. FTA filing stays outside the product.
Edge cases
Hospitality, construction, export, e-commerce, input tax, corrections — bounded, not invented.
FAQ
What are the 2026 Swiss VAT rates?
8.1%, 2.6%, 3.8% accommodation only — since 1 January 2024.
When must I register?
From CHF 100,000 worldwide turnover (art. 10 VAT Act).
Does Cortex guarantee VAT?
No. It proposes and flags uncertainty. You validate.