Switzerland is not part of the EU or the EEA, meaning its tax rules are distinct, strict, and enforced with Swiss precision. For international businesses—especially e-commerce platforms and digital service providers—the compliance landscape shifted significantly with the 2025 VAT Act Revision.
The most critical hurdle remains the “Global Turnover Rule.” Unlike many countries where registration depends on local sales volume, Switzerland looks at your worldwide revenue. Additionally, new “Deemed Supplier” rules now force digital platforms to collect VAT on behalf of sellers, making the validation of UID (Unternehmens-Identifikationsnummer) and VAT Number (MWST/TVA) essential for 2026 compliance.
Introduction
The Swiss system has modernized significantly by replacing legacy commercial register numbers with the unified UID. However, confusion remains: Is a UID the same as a VAT number? Why do some numbers end in “MWST” and others in “TVA”?
For global enterprises, the challenge is verifying whether a Swiss partner is just a registered entity (UID) or an active taxpayer (VAT). Mixing these up can lead to rejected invoices and customs blockades at the border.
