It is important to note that the exact obligation to pay VAT may vary depending on the type of event and the specific circumstances. As a small business with a low annual turnover, you may be exempt from VAT unless you voluntarily choose to be liable for VAT.
If you have a VAT ID, as an event organiser in Switzerland you are obliged to add VAT to the price of the services provided and products sold in Switzerland and to transfer this amount to the federal government. At the same time, you may deduct from this amount the VAT that you have paid on expenses as part of your business activity, i.e. the input tax.
As the regulations can be complex, it is advisable to consult a tax advisor if you are unsure or have specific questions. This will ensure that you implement all applicable tax regulations correctly and fulfil your tax obligations in full.
