Mandatory VAT liability for cleaning services in Switzerland

Cleaning services constitute a taxable supply in Switzerland in accordance with Art. 3 let. d of the Swiss Value Added Tax Act, provided that these services are carried out in Switzerland.



The decisive factor is that the delivery of an object on which work has been carried out, even if this object has not been changed as a result, but merely tested, calibrated, regulated, functionally checked or treated in some other way, qualifies as a supply under Art. 3 of the VAT Act.