Acquisition tax
Tax on services from abroad that the recipient accounts for themselves in Switzerland — this affects every foreign software subscription.
More terms under VAT and customs: Customs declaration Effective method Exempt supplies Flat-rate VAT method Input tax Margin taxation Non-consideration Own use Place-of-recipient rule Reduction of consideration Takeaway 2.6 vs. eat-in 8.1 Value added tax VAT 3.8 % accommodation VAT 8.1 / 2.6 / 3.8 % VAT liability