Look at your company's monthly bills. Cloud hosting from the US. A design tool from Australia. Ads on a platform billed from Ireland. A freelance developer in Portugal. A consultant in Germany.
Here's the question most founders never ask: who pays the Swiss VAT on those services?
Often the answer is: you do. It's called the Bezugsteuer (acquisition tax, impôt sur les acquisitions), and it's Switzerland's version of what other countries call the reverse charge. It applies to VAT-registered companies, and in some cases to companies that aren't registered at all.
What the Bezugsteuer is, in one paragraph
When a foreign company that isn't registered for Swiss VAT provides certain services to a recipient in Switzerland, the foreign company doesn't charge Swiss VAT. Instead, the Swiss recipient declares and pays the VAT itself (MWSTG Art. 45). The idea is simple: services consumed in Switzerland should carry Swiss VAT, whether they're bought from a Swiss or a foreign provider.
Which services are affected?
The Bezugsteuer applies to services where the place of supply is the recipient's location (MWSTG Art. 8 para. 1), which covers most business-to-business services. The ESTV lists examples, including:
- advertising services,
- services of consultants, asset managers, Treuhänder and lawyers,
- management services,
- data-processing services,
- staff leasing,
- transfer and granting of intangible rights,
- interactive distance courses,
- services of event organisers.
It can also apply to some imports: for example, data carriers without market value containing services or rights, or work done in Switzerland by a foreign company with no materials (or with materials you provide). Goods imported normally are taxed at the border as import VAT instead.
No Bezugsteuer is due on services that are excluded from VAT (Art. 21) or exempt (Art. 23) (MWSTG Art. 45a).
Who has to pay it?
If your company is VAT-registered
You declare acquisition tax from the first franc on your VAT return, at the applicable rate (the standard rate is 8.1% since 1 January 2024).
The good news: if you use the service for your taxable business and you're entitled to full input tax deduction, you can usually deduct the same amount as input tax in the same return. The net effect is often zero, but you still have to declare it.
Where it costs real money: companies with exempt turnover (some financial, insurance, healthcare, education and real-estate activities) can't deduct all their input tax, so the Bezugsteuer becomes a real cost.
If your company isn't VAT-registered
Many young companies aren't registered for VAT because their turnover is below the threshold. (Businesses are liable to Swiss VAT unless their worldwide turnover from taxable supplies is below CHF 100,000 a year; MWSTG Art. 10.)
But for the Bezugsteuer there's a separate rule: if a non-registered company buys more than CHF 10,000 of such services from abroad in a calendar year, it becomes liable for the acquisition tax (MWSTG Art. 45 para. 2).
In that case, it must register in writing with the ESTV within 60 days after the end of that calendar year, declare the services it bought (MWSTG Art. 66 para. 3) and pay the tax (MWSTG Art. 86). The calendar year is its tax and reporting period.
And because it isn't VAT-registered, it can't deduct the tax as input tax. It's a real cost.
Exception: for companies that aren't VAT-registered, telecommunications and electronic services (such as software subscriptions, cloud hosting and downloads) never fall under the Bezugsteuer and don't count toward the CHF 10,000 (MWSTG Art. 45 para. 1 lit. a). It's the foreign provider who may have to register for Swiss VAT instead. Consulting, design, copywriting and other services by people still count. Whether online advertising platforms count as advertising services or electronic services here is a question for your Treuhänder.
CHF 10,000 a year is less than it sounds: about CHF 830 a month in foreign consultants, freelancers and agencies.
How to check a foreign invoice in 30 seconds
For each recurring foreign bill, ask:
- Does the invoice show Swiss VAT and a Swiss VAT number (CHE-xxx.xxx.xxx MWST)? Some large foreign providers are registered for Swiss VAT and charge it directly. Then there's no Bezugsteuer on that invoice; you treat it like a Swiss supplier's invoice. You can check the number in the UID register (uid.admin.ch).
- No Swiss VAT shown, and it's a business service? Then the Bezugsteuer probably applies. Flag it for your VAT return. If you're not registered, add it to your annual count, unless it's an electronic service such as software or cloud hosting, which doesn't count (see the exception above).
- Is it actually goods? Physical goods from abroad go through customs, where import VAT is charged.
Foreign-currency invoices
Most of these bills are in USD or EUR. For the VAT return, convert the amounts to CHF using the ESTV's monthly average rate or the daily rate, and use one method consistently (MWSTV Art. 45). Keep the invoice and the rate you used together. More on foreign-currency VAT: Get Paid Faster by EU and US Clients: Invoice in Their Currency.
A simple monthly routine
- Tag foreign vendors in your books as "foreign, no Swiss VAT" or "foreign, charges Swiss VAT".
- Collect invoices every month. Bills that arrive by email can go straight into your approval flow; see Forward a Bill, Click Approve: Accounts Payable on Autopilot.
- Total the "no Swiss VAT" services for the period, in CHF.
- Declare them on your VAT return, or track the running total against CHF 10,000 if you're not registered.
- Put the list in the month-end pack for your Treuhänder: The Month-End Pack Your Treuhänder Actually Wants.
A worked example (hypothetical)
A three-person Bern marketing GmbH isn't VAT-registered. Its turnover is CHF 85,000. In 2026 it pays: US design and project tools USD 3,600, a US cloud provider USD 2,400, Irish-billed ad platforms EUR 5,000 and a freelance copywriter in Lisbon EUR 2,000.
- Suppose the ad platforms charge Swiss VAT on their invoices. Those are out of scope for the Bezugsteuer.
- The US design tools and the cloud provider are electronic services. Because the GmbH isn't VAT-registered, they never fall under the Bezugsteuer (MWSTG Art. 45 para. 1 lit. a).
- That leaves the Lisbon copywriter, about CHF 1,900 (EUR 2,000 converted at a hypothetical rate). Below CHF 10,000, so no Bezugsteuer liability this year.
- In 2027 the GmbH hires two more freelancers abroad, and its services from foreign freelancers and consultants rise to CHF 14,000. Now it must register with the ESTV within 60 days after the end of 2027 and pay 8.1% on CHF 14,000, about CHF 1,134, with no input tax deduction.
Small amounts. But missing them can mean back taxes plus late-payment interest when the ESTV checks later.
Common mistakes
- "We're not VAT-registered, so VAT doesn't apply to us." The CHF 10,000 Bezugsteuer rule is separate.
- Not checking whether foreign invoices already include Swiss VAT.
- Forgetting freelancers abroad. They're foreign service providers too.
- Assuming it's always cash-neutral. It's only neutral if you're entitled to full input tax deduction.
- Converting with random rates instead of one consistent ESTV method.
Bottom line
If you buy services from abroad, you may owe Swiss VAT on them yourself. Check each foreign invoice once, tag the vendor, and keep a monthly total. It's ten minutes a month that saves an ugly letter later.
FAQ
What is the Bezugsteuer?
Swiss acquisition tax: VAT that the Swiss recipient pays on certain services bought from foreign companies that aren't registered for Swiss VAT (MWSTG Art. 45).
Do I owe Bezugsteuer if my company isn't VAT-registered?
Only if you buy more than CHF 10,000 of such services from abroad in a calendar year (electronic services such as software don't count). Then you must register with the ESTV within 60 days after the end of that year and pay the tax.
Is the Bezugsteuer a real cost?
For a VAT-registered company entitled to full input tax deduction, it's usually offset by an equal input tax deduction. For non-registered companies and companies with exempt turnover, it's a real cost.
Does Bezugsteuer apply to my US software subscriptions?
It depends on whether you're VAT-registered. If you are, and the provider doesn't charge Swiss VAT, you declare Bezugsteuer on it. If you aren't registered, software and other electronic services don't fall under the Bezugsteuer at all and don't count toward CHF 10,000 (MWSTG Art. 45 para. 1 lit. a).
What rate applies?
The rate that would apply to the same service in Switzerland. Since 1 January 2024 the standard rate is 8.1%.
Catch every foreign bill
The hard part of the Bezugsteuer is spotting the foreign bills. With Firma, you email a bill or snap a photo, and it's read, categorised and held until you approve. Then you pay it from your USD, EUR or GBP balance by SEPA, SWIFT or US rails. Monthly statements help you reconcile your accounts. Accounting integrations are coming soon. Money in is free. Every outgoing payment carries the plan fee (25 bps on Plus, 20 bps on Platform, custom on Enterprise), shown before you send. Conversions use the Reuters rate, and if an incoming payment is converted, there's no spread. Plus is Fr. 499 a month, billed monthly, and you can cancel before the next charge. Verification takes about two days, and if we can't verify your company, there's nothing to pay.
First year in business? Read 7 Money Mistakes Swiss Founders Make in Year One. Paying UK suppliers? See Paying UK Suppliers After Brexit: GBP by SWIFT, EUR by SEPA, and the Details That Matter.
This article is general information, not legal, tax, or investment advice. Talk to a qualified adviser about your situation.
Firma is not a bank and is not licensed by FINMA. Firma Operations AG is a member of VQF, a FINMA-recognised self-regulatory organisation for anti-money-laundering, and does not hold client funds. Fiat payments are processed through partner banks. Balances are digital stablecoin tokens, not bank deposits, and are not covered by esisuisse.
Sources: ESTV, acquisition tax (Bezugsteuer); VAT Act (MWSTG), Art. 8, 10, 45, 45a, 66 and 86; ESTV, MWST-Info 14 Bezugsteuer; ESTV, VAT rates; VAT Ordinance (MWSTV) Art. 45; Firma.
