ضريبة القيمة المضافة 8.1% على خدمات التنظيف في سويسرا — الفوترة والمعدلات والخصومات

VAT 8.1% — the detail that changes the quote

From 1 January 2024 the standard VAT rate in Switzerland rose from 7.7% to 8.1%, as set by the AVS21 reform passed by referendum in September 2022 to fund the first-pillar pension. For cleaning services, this means a quote you receive today carries 0.4% more VAT than in 2023, and anyone still quoting 7.7% is using out-of-date information. It's a small detail numerically, a large one when it comes to verifying a supplier's professionalism.

VAT rates in force from 2024

From 1 January 2024 the full picture of Swiss rates is the following:

The change was approved by Swiss voters in the referendum of 25 September 2022 as part of the AVS21 package, so it's structural and not tied to economic contingencies.

What changes in cleaning quotes

For those hiring cleaning services from a company, concrete numbers help understand the impact. Standard weekly cleaning at CHF 55/h for two hours a week is CHF 110 weekly, plus 8.1% VAT (CHF 8.91), for a weekly total of CHF 118.91 — about CHF 511 per month over 4.3 weeks. End-of-tenancy cleaning quoted CHF 950 for a 3.5-room flat in Lugano comes to CHF 1,026.95 with VAT. An annual office contract at CHF 2,500/month becomes CHF 2,702.50 monthly (CHF 32,430 over the year). The numbers don't change the substance of the offer, but they do change the comparison between "with VAT" and "without VAT" quotes — a supplier who shows only the net price and adds VAT only on the invoice isn't necessarily deceiving you, but makes comparison hard.

Who has to bill with VAT

In Switzerland, only companies with annual turnover of CHF 100,000 or more are required to apply and pay VAT to the Federal Tax Administration (AFC). Companies under this threshold are "VAT-exempt": they don't charge VAT to clients and can't deduct VAT on their own purchases. The typical legal form is the sole proprietorship — small entrepreneurs, freelancers, independent cleaners. Companies above the threshold have mandatory registration with the AFC's VAT register, receive a VAT-IDE number (format CHE-XXX.XXX.XXX MWST), bill mandatorily with visible VAT, and pay VAT quarterly to the AFC net of what's deductible on their own purchases.

There's also voluntary registration: companies under the threshold can register for VAT voluntarily if they have many business purchases, because then they can deduct the VAT paid to suppliers. It's a case-by-case calculation, but for cleaning companies with significant investment in equipment and products it often pays.

Deductibility for the client

For private individuals, VAT on home cleaning is generally not deductible in the tax declaration. There are cantonal exceptions: Vaud and Geneva provide a deduction for cleaning expenses on the main residence up to a certain threshold (check annually), while Ticino has no specific deduction for private home cleaning.

For businesses, VAT-registered entities and professional activities, VAT paid on cleaning of offices, studios and commercial premises is fully deductible against the VAT charged on their own services (ordinary regime). In practice, a professional firm paying CHF 2,500 + 8.1% VAT per month for office cleaning (CHF 2,702.50 gross) can deduct the CHF 202.50 of VAT, bringing the real net cost to CHF 2,500 per month.

For those running a vacation rental (Airbnb and similar) with declared activity, turnover cleaning expenses are deductible as management expenses in the tax declaration, and VAT is deductible if the host is registered for VAT (i.e. if the Airbnb turnover exceeds CHF 100,000).

How to recognise a properly compiled VAT invoice

A "made in Switzerland" invoice that meets art. 26 of the LIVA must contain nine elements: the supplier's full name and address, the supplier's VAT-IDE number (CHE-XXX.XXX.XXX MWST), the client's VAT-IDE number if requested, the date of the service, the service description (weekly cleaning, end-of-tenancy, etc.), the amount of the fee net of VAT, the VAT rate applied (8.1% standard), the VAT amount, and the total invoiced. An invoice missing any of these elements can be challenged by an AFC inspection, and for those deducting VAT it's a red flag.

Receipt vs VAT invoice

For cash payments under CHF 400 and for private individuals, a receipt is sufficient and doesn't require full VAT details. For business payments, amounts above CHF 400 and whenever the client requests it, a full VAT invoice is needed. For private individuals the receipt is enough in most cases; for businesses, always request the VAT invoice to guarantee deductibility.

Common mistakes in quotes

Angolli professional service

Possible future updates

VAT at 8.1% is in force "at least until 2030" according to the financial plans of the AVS21 reform, and any further adjustment would require a new popular vote. A further update before 2030 is therefore unlikely, but it's worth periodically verifying the rates in force before signing multi-year contracts with fixed tariffs.

Practical resources

• AFC — VAT rates
• VAT-IDE check (to check whether a supplier is VAT-registered)
• AFC VAT calculator