Pursuant to article 21 of the Swiss VAT Act, a supply that is exempt from VAT without credit, and for which taxation under article 22 of the VAT Act is not opted for, is not taxable in Switzerland.
VAT exemptions without credit are applied in Switzerland to the following:
• The transport of goods that is included in the reserved services under article 3 of the Postal Services Act of 30 April 1997.
• Hospital treatment and medical treatment in human medicine hospitals.
• Human medical treatment.
• The nursing care services.
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Web page updated on 17 Mar 2025 14:57
