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VAT registration for independent courier partners in Switzerland
Practical guide for independent courier partners: when VAT applies, how to register, required records and how to claim input tax on business expenses.
Quick answer
As an independent courier partner in Switzerland you must register for VAT when your global turnover from taxable supplies reaches CHF 100,000. Register with the Federal Tax Administration (ESTV) or your cantonal tax office. After registration you must issue VAT invoices, keep records and file periodic VAT returns. You can deduct input tax on business expenses. Observe filing deadlines, revenue proof and the correct VAT rates for courier services.
Who must register for VAT as a courier partner?
VAT registration is required for businesses and self-employed persons whose worldwide turnover from taxable supplies is at least CHF 100,000 per year. For courier partners this means: if your income from deliveries, shipping and related services hits this threshold, you must register. Small businesses below the threshold are not automatically VAT liable but may consider voluntary registration.
When and how to register
Register online with the ESTV or via your cantonal tax office. The registration asks for legal form, expected turnover, nature of services and bank details. Register as soon as you can foresee the threshold will be met. Registration can take effect retroactively if the limit was already exceeded.
Records and evidence you must keep
Keep clear accounting records: invoices, delivery notes, payment receipts, mileage and expense logs, and contracts with clients (for example x25pronto). The ESTV may request proof of invoicing and turnover during audits. Retain records generally for 10 years, consistent with Swiss accounting rules.
Invoicing and showing VAT for courier services
Once registered you must show VAT on invoices. Include your VAT number (UID), net and gross amounts, and the VAT rate used. Courier services are normally taxed at the standard rate unless a specific exemption applies. Use standard invoice layouts so corporate clients in Zurich, Basel or Geneva can reclaim input tax.
Input tax deduction: what you can claim
Registered businesses can reclaim VAT on business-related expenses. This includes vehicle maintenance, fuel, packaging, communication costs and accounting fees, if used for courier activities. Document usage (for example the percentage of a vehicle used for business) to support your input tax claim.
Deadlines and reporting periods
After registration you will be assigned a reporting period (monthly, quarterly or annually). Higher turnover typically means shorter reporting periods. Note the submission and payment deadlines for VAT returns. Missed deadlines can lead to interest or reminders.
Frequently asked questions
What if my turnover is just above CHF 100,000?
You generally must register for VAT. Notify the tax office early to avoid retroactive issues. Check whether foreign turnover or tax-exempt supplies affect the calculation.
Can I voluntarily register if I am below the threshold?
Yes. Voluntary registration is possible. You must then charge VAT but can reclaim input tax. This can make sense if you have significant business expenses with recoverable VAT.
How do I show VAT correctly on a courier invoice?
Include your UID, invoice date, description of services, net amount, VAT rate applied and VAT amount. If different rates apply, state each line with its rate.
Which vehicle expenses are eligible for input tax?
Fuel, servicing, parts, leasing instalments and insurance can be eligible if the business share is documented. Keep mileage logs or other evidence to allocate private and business use.