An invalid supplier VAT number costs you money. The Swiss Federal Tax Administration (FTA) can deny your input tax deduction on that purchase, and quoting a bad number on your own returns exposes you to penalties. Verification protects both.
Verify any Swiss VAT number free at the UID Register, and confirm the VAT register status reads “Active”. That “Active” reading is the whole verdict. A number that exists but is not active means the entity is not currently registered for VAT, whatever its UID shows.
What Is a Swiss VAT Number?
A Swiss VAT number is a company’s UID (Business Identification Number) plus a language suffix, written CHE-123.456.789 MWST. The Federal Tax Administration confirms the suffix is MWST, TVA, or IVA by language region, and the English “VAT” suffix is not permitted. This UID-based format has been the sole valid VAT number since 1 January 2014.
It replaced the old six-digit Swiss VAT number, which stopped being valid on 1 January 2014 after the transition period ended, per the Federal Customs Administration. Some legacy documents still show the obsolete format.
What Is the Difference Between a UID Number and a VAT Number in Switzerland?
Every Swiss business has a UID from the Federal Statistical Office (FSO); it becomes a VAT number only after the business registers for VAT and gains the MWST, TVA, or IVA suffix. A UID existing does not prove VAT registration. Verification has two layers: the entity exists, and its VAT status reads Active.
| Attribute | UID (Business Identification Number) | Swiss VAT number |
|---|---|---|
| Issued or administered by | Federal Statistical Office (FSO) | FTA administers the VAT status |
| Who has one | Every registered Swiss enterprise | Only VAT-registered businesses |
| Format | CHE-123.456.789 | CHE-123.456.789 MWST / TVA / IVA |
| What it proves | The entity exists | The entity is actively VAT-registered |
Sources: Federal Statistical Office UID Register; Federal Tax Administration.
How Do You Verify a Swiss VAT Number Online?
Search the UID Register at uid.admin.ch by number or company name, open the entity record, scroll to the VAT data section, and confirm the VAT register status reads “Active”. That “Active” reading is the verification verdict. Anything else means the entity is not currently VAT-registered, whatever its UID shows.
Follow these steps:
- Open the UID Register at uid.admin.ch.
- Enter the Swiss VAT number (CHE plus nine digits) or the company name. The MWST, TVA, or IVA suffix is optional in search.
- Open the entity record from the results.
- Scroll to the VAT data section.
- Confirm the VAT register status reads “Active”.
- Cross-check the company name and address against your invoice or contract.
The UID Register is available in English, German, French, and Italian.
Is Verification Done Through the FTA or the FSO?
Both agencies play a part, and the route is one page. The Federal Statistical Office (FSO) maintains the UID Register; the Federal Tax Administration (FTA) administers VAT; the FTA’s VAT registration data surfaces through the UID Register’s VAT data section. uid.admin.ch is the lookup route, and there is no separate FTA verification portal, per the Federal Tax Administration.
Why Can’t You Use VIES to Check a Swiss VAT Number?
Switzerland is not in the EU, so VIES does not cover CHE numbers. VIES, the EU’s VAT Information Exchange System, validates numbers only for the 27 EU member states plus Northern Ireland, per the European Commission. Use the Swiss UID Register instead.
Switzerland also sits outside the EU One Stop Shop (OSS) scheme. An EU or OSS registration does not cover Swiss sales, so a non-established business needs its own Swiss VAT registration.
What Is the Swiss VAT Number Format?
The format is the CHE prefix (three letters, not the ISO code CH), nine digits, and a MWST, TVA, or IVA suffix set by the region of registration. Both CHE-123.456.789 MWST and CHE123456789 are valid, and the FTA prefers the dotted form. The ninth digit is a MOD11 check digit.
| Suffix | Language | Region | Example |
|---|---|---|---|
| MWST | German (Mehrwertsteuer) | German-speaking cantons | CHE-123.456.789 MWST |
| TVA | French (Taxe sur la valeur ajoutée) | French-speaking cantons | CHE-123.456.789 TVA |
| IVA | Italian (Imposta sul valore aggiunto) | Italian-speaking cantons | CHE-123.456.789 IVA |
Source: Federal Tax Administration.
Common typos are easy to catch. Watch for the wrong country code (CH or DE instead of CHE), the wrong digit count (not exactly nine digits), and a missing or mistranslated suffix (writing “VAT” instead of MWST, TVA, or IVA).
How Does the MOD11 Checksum Work?
The ninth digit is a MOD11 (modulo 11) check digit, so one mistyped or transposed digit makes the number internally invalid, catchable offline before any lookup. The eCH-0097 standard specifies the weighting factors 5, 4, 3, 2, 7, 6, 5, 4 applied to the first eight digits.
Worked example from eCH-0097 for base digits 10932255:
- Multiply by the weights: (1×5) + (0×4) + (9×3) + (3×2) + (2×7) + (2×6) + (5×5) + (5×4) = 109.
- Divide by 11: 109 ÷ 11 = 9, remainder 10.
- Check digit = 11 − 10 = 1.
- Full number: CHE-109.322.551.
A calculated result of 10 is invalid and never assigned; a remainder of 0 sets the check digit to 0, per eCH-0097.
Why Does a Swiss VAT Number Show as Invalid or Inactive?
A number shows as invalid because it fails the format or MOD11 check, and inactive because the entity holds a UID but is not currently VAT-registered. Use the table below to match the error to its cause and fix before you transact.
| Error | Likely cause | Fix |
|---|---|---|
| Invalid or not recognized | Number not in the UID Register, or a formatting error | Check for typos, confirm nine digits after CHE, run the MOD11 check |
| Inactive status | Entity has a UID but is not VAT-registered, or registration is recent | Confirm VAT registration; allow processing time for a new registration |
| No record found | Number is not linked to any entity in the UID Register | Confirm the business is registered and the number is correct |
| Business details mismatch | Number does not match the name or address on your invoice | Match the registered name and address before you transact |
| Service unavailable | UID Register maintenance or a technical issue | Retry the lookup later |
What Happens If You Use an Invalid Swiss VAT Number?
The FTA can deny your input tax deduction on a purchase from a supplier whose number is invalid, which is direct money lost. Deductibility depends on meeting Articles 28 to 33 of the Swiss VAT Act (MWSTG). Quoting a bad number on your own returns then adds penalties and interest.
| Consequence | Amount | Source |
|---|---|---|
| VAT evasion or hindering collection | Up to CHF 800,000 | Swiss VAT Act (MWSTG) |
| Negligent errors | Up to CHF 200,000 | Swiss VAT Act (MWSTG) |
| Minor errors | Up to CHF 20,000 | Swiss VAT Act (MWSTG) |
| Late-payment interest | Rate set each year by the FTA | Federal Tax Administration |
Reputational and audit exposure follow a supplier dispute or a failed check.
Who Needs to Register for VAT in Switzerland?
Registration is mandatory above CHF 100,000 in annual turnover, per the FTA. For foreign companies the threshold applies to worldwide turnover, so even small Swiss sales can trigger liability once global revenue passes CHF 100,000. That worldwide-turnover rule catches many businesses off guard.
Since 1 January 2025, businesses with annual turnover up to CHF 5,005,000 may opt for annual VAT reporting instead of quarterly, per the FTA. Non-compliance with the payment schedule can lead to exclusion from that option.
What Are the Swiss VAT Rates in 2026?
Switzerland applies an 8.1% standard rate, a 2.6% reduced rate, and a 3.8% special rate for accommodation in 2026, per the FTA. Each rate rose on 1 January 2024 from its prior level. Use the current rate for the goods or service in question.
| VAT rate | Applies to | Rate before 1 January 2024 | Source |
|---|---|---|---|
| 8.1% standard | Most goods and services | 7.7% | Federal Tax Administration |
| 2.6% reduced | Food, books, medicines | 2.5% | Federal Tax Administration |
| 3.8% special | Accommodation and lodging | 3.7% | Federal Tax Administration |
How Commenda Helps With Swiss VAT Compliance
Manual UID Register checks handle one number at a time. Commenda’s global indirect tax platform automates VAT number validation and tracks your registration obligations and filings across jurisdictions, with 100+ ERP, API, and custom integrations. Run supplier checks with Commenda’s tax ID verification tool.
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