Industry guide
Swiss hospitality VAT guide
A sector-specific guide for Switzerland businesses, built around the official-source issues that matter most in practice.
Country
Switzerland
Industry
hospitality
Sections
2
Accommodation has its own rate category
The Swiss Federal Tax Administration says accommodation services, including overnight stay and breakfast in the hotel and accommodation business, are subject to a special 3.8 percent VAT rate.
Mixed supplies still need classification discipline
A hotel or accommodation business often sells more than a room. Food, add-on services, and other supplies may not sit in the same VAT category as the accommodation component.
Key forms
No seeded form list yet for this guide.
Common pitfalls
- Applying the accommodation rate to every hotel-related charge automatically.
- Ignoring mixed-supply classification.
- Using stale Swiss VAT rates.
Key deductions or focus items
Primary sources
- Swiss VAT ratesVerified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.