| Indoor leisure activities, offer of –, unless otherwise specified in this list |
|
3.7% |
| Outdoor leisure activities, offer of –, unless otherwise specified in this list |
|
3.7% |
| Surface refinement, unless otherwise specified in this list |
|
4.5% |
| Refining and surface treatment of watch parts and jewelry |
|
6.2% |
| Postal agencies: remuneration from Swiss Post |
|
6.2% |
| Household helpers |
|
6.2% |
| Tool sharpening or grinding |
|
4.5% |
| Spatial planning, urban planning: office |
|
6.2% |
| Interior design: trade |
|
2.1% |
| Animator or moderator |
|
6.2% |
| Animals, except livestock: training, education, coaching |
|
6.2% |
| Animal articles: trade in goods and animals taxable at the standard rate |
|
2.1% |
| Animal articles: trade in goods taxable at the reduced rate |
|
0.1% |
| Animal cemetery |
|
3.7% |
| Animal incineration |
|
3.7% |
| Animals, livestock only: training, education, coaching |
|
1.3% |
| Animals: boarding, shelter, hotel |
|
5.3% |
| Animals: grooming salon |
|
5.3% |
| Antenna construction |
|
3.7% |
| Antiques: trade |
|
5.3% |
| Motor-driven appliances: trade* |
Repair and service work; rentals; trade in used goods |
2.1% |
| Hearing aids: sale with service; advice |
|
3.7% |
| Household appliances: trade* |
Repair and service work; rentals; trade in used goods |
2.1% |
| Apparatus construction |
|
3.7% |
| Holiday apartments: rental |
|
2.1% |
| Trees, bushes: care and pruning |
|
4.5% |
| Interior architect |
|
6.2% |
| Architect's office: including construction management |
|
6.2% |
| Weapons trade* |
Repair and service work |
2.1% |
| Gunsmith |
|
3.7% |
| Smokers' articles: trade |
|
1.3% |
| Smokers' articles: commissions |
|
6.8% |
| Medical supplies: trade in walkers and crutches, wheelchairs, lifting devices for disabled persons, bandages, etc.* |
Repair and service work |
2.1% |
| Arts and crafts |
|
5.3% |
| Elevators: service and maintenance |
|
5.3% |
| Bus and coach company |
|
4.5% |
| Operation of skill game machines and music machines |
|
3.7% |
| Used automobiles up to 3.5 t exclusively: trade |
|
0.6% |
| Automobiles: electrical workshop |
|
3.0% |
| Automobiles: repair shop* |
Painting work; bodywork; tire trade |
3.0% |
| Automobiles: bodywork and sheet metal work* |
Mechanical and electrical work; tire trade |
4.5% |
| Automobiles: trade in new cars exclusively |
|
0.6% |
| Automobiles: painting* |
Mechanical and electrical work; tire trade |
4.5% |
| Automobiles: recovery and dismantling |
|
4.5% |
| Automobiles: car wash |
|
3.7% |
| Aviation company: flights by plane, helicopter, balloon, paraglider, etc. |
|
3.0% |
| Aircraft: maintenance |
|
3.0% |
| Lawyer's office |
|
6.2% |
| Banks and financial operators: banking and financial services |
|
6.2% |
| Bar: services taxable at the standard rate |
|
5.3% |
| Database: sale of data and information of all kinds |
|
6.2% |
| Boats and accessories: trade |
|
2.1% |
| Boats: construction; repairs; wintering; pulling out of water and launching |
|
3.7% |
| Boats: rental of mooring places |
|
3.7% |
| Building drying |
|
4.5% |
| Livestock: trade |
|
0.6% |
| Library: services taxable at the standard rate, such as lending DVDs, CDs and video cassettes |
|
3.7% |
| Library: book lending |
|
0.6% |
| Real estate: administration |
|
6.2% |
| Real estate: brokerage in sales |
|
6.2% |
| Jewelry and watchmaking store* |
Repair and service work |
2.1% |
| Silver jewelry manufacturing |
|
3.7% |
| Billiard center |
|
5.3% |
| Laundry and ironing |
|
5.3% |
| Wood from own forest: sale |
|
3.0% |
| Wood: trade |
|
3.0% |
| Alcoholic beverages: trade in beverages acquired with VAT transferred in an apparent manner |
|
1.3% |
| Alcoholic beverages: trade in beverages acquired without VAT transferred in an apparent manner |
|
6.8% |
| Beverages: trade* |
Delivery of goods taxable at the standard rate and which have been acquired with VAT transferred in an apparent manner |
0.6% |
| Nightclub: services taxable at the standard rate |
|
5.3% |
| Butcher: contract work; home butcher |
|
1.3% |
| Butcher shop* |
Trade in goods taxable at the reduced rate |
0.1% |
| Bakery* |
Delivery of goods taxable at the standard rate |
0.6% |
| Second-hand bookseller: trade in used books |
|
0.6% |
| Second-hand shop |
|
5.3% |
| Brewery: brewing of beer with alcohol |
|
3.0% |
| Brewery: brewing of non-alcoholic beer |
|
0.1% |
| Patents, income from – |
|
5.3% |
| Patents: trade |
|
2.1% |
| Embroidery |
|
4.5% |
| Gas and oil burner: service, including installation |
|
4.5% |
| Accounting office |
|
6.2% |
| Calibration of goods of all kinds |
|
6.2% |
| Camping: catering services |
|
5.3% |
| Camping: all activities related to camping, except catering services |
|
2.1% |
| Pipelines: inspections with a video camera |
|
4.5% |
| Pipelines: cleaning and emptying |
|
4.5% |
| Upholstery, padding |
|
3.7% |
| Fuel: sale in own name |
|
0.1% |
| Fuel: sale on commission basis |
|
6.2% |
| Core drilling |
|
4.5% |
| Tiler |
|
4.5% |
| Tiler: contract work |
|
6.8% |
| Quarry |
|
4.5% |
| Cartography |
|
5.3% |
| Call center |
|
5.3% |
| Screeds |
|
3.7% |
| Carpentry |
|
3.7% |
| Heating and ventilation: supply with installation* |
Repair and service work |
3.0% |
| Shoe store: trade only |
|
2.1% |
| Fireplaces: supply with installation |
|
3.0% |
| Horses: trade |
|
0.6% |
| Horses: boarding |
|
4.5% |
| Dogs: breeding |
|
5.3% |
| Dogs: grooming salon |
|
5.3% |
| Cider mill: contract work for sweet cider |
|
1.3% |
| Air conditioning and ventilation: cleaning |
|
5.3% |
| Fences: manufacturing; supply with installation; repairs |
|
3.7% |
| Hairdressing salon* |
Trade |
5.3% |
| Trade in goods taxable at the standard rate, unless otherwise specified in this list |
|
2.1% |
| Trade in goods taxable at the reduced rate, unless otherwise specified in this list |
|
0.6% |
| Graphic composition and reproduction |
|
5.3% |
| Concierge service |
|
6.2% |
| Clothing store: clothing trade |
|
2.1% |
| Confectionery, pastry shop* |
Delivery of goods taxable at the standard rate |
0.6% |
| Business consultant |
|
6.2% |
| Consulting, unless otherwise specified in this list |
|
6.2% |
| Metal construction |
|
3.7% |
| Construction company |
|
4.5% |
| Agricultural cooperative* |
Delivery of goods taxable at the standard rate |
0.1% |
| Wood chips taxable at the standard rate: trade |
|
3.0% |
| Wood chips taxable at the reduced rate: trade |
|
0.6% |
| Rope making |
|
3.7% |
| Shoe repair: repairs; key copying |
|
3.7% |
| Cosmetics, trade in products |
|
2.1% |
| Cosmetics, manufacturing of products |
|
3.7% |
| Costumes, rental of – |
|
5.3% |
| Roofing company |
|
3.7% |
| Kitchen construction: supply with installation of furniture, worktops and appliances |
|
3.7% |
| Internet café |
|
5.3% |
| Stripping workshop |
|
6.2% |
| Waste: treatment, disposal |
|
3.0% |
| Turning: turning, milling, drilling with material provided by the customer |
|
5.3% |
| Interior decoration |
|
3.7% |
| Window decoration workshop |
|
4.5% |
| Moving company |
|
4.5% |
| Demolition company |
|
4.5% |
| Foodstuffs, excluding alcoholic beverages: trade* |
Delivery of goods taxable at the standard rate |
0.6% |
| Foodstuffs, excluding alcoholic beverages: manufacturing |
|
0.1% |
| Dentist's office: services acquired with VAT transferred in an apparent manner and re-invoiced separately and without surcharge |
|
0.1% |
| Breakdown service |
|
4.5% |
| Detective agency |
|
6.2% |
| Alarm devices: all revenues, including compensation for false alarms |
|
6.2% |
| Distillery, without distillation for third parties |
|
3.7% |
| Distillery for third parties |
|
5.3% |
| Gilding work |
|
4.5% |
| Drugstore* |
Delivery of perfumery articles |
1.3% |
| Rights: income from the assignment or transfer of rights |
|
5.3% |
| Rights: income from the trade of rights |
|
2.1% |
| Water treatment facilities: supply with installation* |
Repair and service work |
3.0% |
| Scaffolding: rental with assembly |
|
5.3% |
| Publishing of goods taxable at the standard rate |
|
3.7% |
| Newspaper publishing: services taxable at the reduced rate |
|
0.1% |
| Newspaper publishing: advertising revenue |
|
3.7% |
| Book publishing: services taxable at the reduced rate |
|
0.1% |
| Magazine publishing: services taxable at the reduced rate |
|
0.1% |
| Magazine publishing: advertising revenue |
|
3.7% |
| Publishing: services taxable at the reduced rate |
|
0.1% |
| Publishing: advertising revenue |
|
3.7% |
| Electricity company |
|
4.5% |
| Electronics: manufacturing of electronic components, controls, devices, etc. |
|
3.7% |
| Packaging services |
|
4.5% |
| Framing |
|
4.5% |
| Energy, particularly in the form of electricity, gas or heat: delivery |
|
3.0% |
| Fertilizers: trade |
|
0.1% |
| Fertilizers: production |
|
0.1% |
| Body training with demonstration such as aquagym, aerobics, Pilates, zumba and yoga |
|
6.2% |
| Brokerage in the sale of goods of all kinds |
|
6.2% |
| Service brokerage, unless otherwise specified in this list |
|
6.2% |
| General building contractor: construction work carried out under a general contractor agreement |
|
3.0% |
| Grocery store* |
Delivery of goods taxable at the standard rate |
0.6% |
| Erotic establishment/erotic sauna |
|
6.2% |
| Sealing of all kinds |
|
4.5% |
| Events, congresses, fairs and other events: production and organization on own account |
|
2.1% |
| Excavation company |
|
4.5% |
| Agricultural operation: sale of products from own production (natural production) taxable at the reduced rate |
|
0.1% |
| Market gardening operation: sale of products from own production (natural production) taxable at the reduced rate |
|
0.1% |
| Fire extinguishers: delivery and maintenance |
|
4.5% |
| Manufacturing of goods taxable at the standard rate, unless otherwise specified in this list; except for pure work and contract work |
|
3.7% |
| Manufacturing of goods taxable at the reduced rate, unless otherwise specified in this list; except for pure work and contract work |
|
0.1% |
| Plumbing |
|
3.7% |
| Reinforcement: piece worker |
|
6.8% |
| Fiduciary |
|
6.2% |
| Spinning |
|
3.0% |
| Films and videos: rental |
|
3.7% |
| Films and videos: production |
|
3.7% |
| Fitness center: all usual services of the branch |
|
4.5% |
| Flower shop* |
Delivery of goods taxable at the standard rate |
0.6% |
| Foundry |
|
3.7% |
| Drilling company |
|
4.5% |
| Forestry work |
|
4.5% |
| Blacksmith |
|
3.7% |
| Feed: trade |
|
0.1% |
| Feed: production |
|
0.1% |
| Fur work |
|
3.7% |
| Refrigeration systems and air conditioning: supply with installation* |
Repair and service work |
3.0% |
| Cheese dairy* |
Trade in goods taxable at the reduced rate |
0.1% |
| Chimney sweep |
|
3.0% |
| Art gallery: trade in own name |
|
5.3% |
| Art gallery: sale in the name and on behalf of a third party |
|
6.2% |
| Galvanizing workshop |
|
4.5% |
| Garage doors: delivery with installation |
|
3.0% |
| Gas in bottles: trade in propane, butane, etc. |
|
2.1% |
| Surveyor's office |
|
6.2% |
| Asset manager |
|
6.2% |
| Graphic design studio |
|
6.2% |
| Gravel pit and concrete manufacturing company |
|
3.0% |
| Gravel pit: extraction of stones, crushed stone, gravel or sand |
|
3.0% |
| Engraving workshop: trade in goods, including engraving cost |
|
3.0% |
| Engraving workshop: engraving work |
|
5.3% |
| Mountain guide |
|
6.2% |
| Guide, escort |
|
6.2% |
| Accommodation in hotels and para-hotels: overnight stay with breakfast |
|
2.1% |
| Heliography: manufacturing |
|
4.5% |
| Watchmaking: repairs |
|
5.3% |
![[object Object]](/lib_rsaIjJoefXOkuYaf/sdzg7bkox5itjisc.png?w=90){kind=small}
