On 21 September 2026, the Swiss Federal Tax Administration (ESTV) released the annual Value Added Tax (VAT) statistics for the 2024 reporting year. The publication provides a detailed breakdown of VAT-liable companies, total turnover subject to VAT, and net VAT revenue collected. For the first time, the ESTV provides the dataset exclusively in Excel format, enhancing data usability for researchers, policymakers, and tax professionals. The statistics cover all sectors and company sizes, offering insights into the VAT base and compliance trends. Total VAT revenue for 2024 amounted to CHF 24.3 billion, representing a 3.2% increase over 2023, driven by economic growth and enhanced enforcement measures.
The VAT statistics are a crucial tool for monitoring the Swiss VAT system’s performance. The 2024 data shows that the number of VAT-registered entities reached 412,000, with small and medium enterprises accounting for 85% of registrants but only 35% of VAT revenue. Large enterprises contributed the majority of VAT collections, highlighting the concentration of the tax base. The statistics also reveal sectoral trends: the services sector remains the largest contributor to VAT revenue, followed by wholesale and retail trade. The ESTV notes that the increase in revenue is partly due to the strengthening of audit activities and the introduction of electronic invoicing mandates for certain sectors. The shift to Excel-only delivery reflects the ESTV’s digitalization strategy, allowing users to perform custom analyses, pivot tables, and visualizations without manual data entry. The dataset includes multiple sheets segmented by industry (NOGA classification), company size, and canton. The ESTV plans to integrate this dataset into its interactive tax statistics portal later in 2026, providing dynamic dashboards for public access.
Key Takeaways
- Enhanced Data Accessibility: The shift to Excel-only delivery allows users to perform custom analyses, pivot tables, and visualizations without manual data entry. The file includes multiple sheets segmented by industry (NOGA classification), company size, and canton.
- Key Metrics for 2024: The number of VAT-registered entities reached 412,000, with small and medium enterprises accounting for 85% of registrants but only 35% of VAT revenue. Large enterprises contributed the majority of VAT collections, highlighting the concentration of the tax base.
- Policy Implications: The data supports the Federal Council’s ongoing review of VAT rates and exemptions. The increasing revenue trend may influence discussions on potential rate adjustments or broadening the tax base. The ESTV plans to integrate this dataset into its interactive tax statistics portal later in 2026.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement