News Value Added Tax

Relaxation of the VAT obligation for associations as of January 1, 2023

The turnover limit for the VAT obligation of non-profit, voluntarily managed sports and cultural associations and non-profit institutions will be increased from Fr. 150 000 to Fr. 250 000 as of January 1, 2023.


According to a rough estimate, around 180 associations and non-profit institutions can have themselves deleted from the VAT register because they no longer reach the new turnover limit. This requires a written deregistration to the Federal Tax Administration FTA. Without deregistration, the tax liability continues to apply.


Taxable persons can deregister at the end of a tax period (= calendar year). The deregistration must be received by the FTA within 60 days after the end of the tax period.


We will be pleased to assist you with the clarifications. For individual advice or further information, please contact Tatjana Späni, our VAT expert


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Tatjana Späni, 18 October 2022