VAT on eat-in or takeaway: the Swiss rule, explained

A simple principle, a finer application

In Switzerland, the standard VAT rate has been 8.1% since 1 January 2024. Foodstuffs are in principle eligible for the reduced rate of 2.6%, except where they are supplied as part of a catering service, in which case the standard rate applies. This rule is set out in article 25 of the Federal Act on Value Added Tax (the VAT Act).

For a shop or a restaurant, the question that comes up every day is therefore simple to ask, less simple to answer without a clear benchmark: does the customer eat in, or take the meal away? The answer determines which rate applies, and Swiss law is precise on this point.

Eating in: the standard rate, almost always

The law treats the supply as a catering service, so the standard rate of 8.1% applies, as soon as the business provides tables, a bar or any other facility allowing food to be eaten on the premises, or prepares or serves the food at the customer's premises, for example catering or home delivery. For facilities on the premises, one detail matters in particular: it makes no difference whether the customer actually uses them. Their mere presence is enough to qualify the sale as a catering service.

The VAT Ordinance sets out what counts as a facility for eating in: tables, standing tables, bars, or any arrangement intended for setting down and consuming food. It makes no difference who owns them, and it makes no difference whether they are enough for every customer at once. Only plain seating without a table, intended mainly for resting, does not count as a facility for eating in.

Takeaway: the reduced rate, under one precise condition

When foodstuffs, excluding alcoholic drinks, are intended to be taken away or delivered, the reduced rate of 2.6% applies, but under one condition: the business must have taken appropriate organisational measures to distinguish this sale from a catering service. Without these measures, the standard rate of 8.1% applies by default.

Specifically, the law gives an example of a measure considered sufficient: a till receipt that allows a catering sale to be distinguished from a takeaway sale. This is where the till comes in. It must be able to make this distinction, item by item, at the point of sale.

The law also lists indicators pointing to a takeaway sale: the customer's stated intention to take the order away, special packaging suited to transport, or food that cannot be consumed immediately.

Home delivery, without further preparation or service, follows the same logic as a takeaway sale: the reduced rate remains available, under the same organisational conditions.

Vending machines: the reduced rate, no condition attached

Special case: when foodstuffs, excluding alcoholic drinks, are sold from a vending machine, the reduced rate of 2.6% applies directly, with no organisational measure required. This is the only situation where the reduced rate applies without any specific record.

Alcoholic drinks never qualify for the reduced rate

One rule never changes, whatever the mode of consumption: alcoholic drinks remain subject to the standard rate of 8.1%, whether drunk on the premises, taken away, delivered or sold from a vending machine. The law explicitly excludes alcoholic drinks from the reduced rate, repeatedly, within the same article.

What the law expects from the till receipt

An invoice, including a till receipt, must show the VAT rate applicable to each supply. Below CHF 400, the receipt need not name the customer, but the rate remains a mandatory item. Article 56 of the VAT Ordinance requires organisational measures that make it possible to distinguish a takeaway sale from a catering service: a receipt that shows this is one example.

How ZP POS applies the right VAT

On ZP POS, every item on the menu carries its own VAT rate. At the point of sale, the till applies the rate that matches the consumption mode chosen, eat-in or takeaway, with no calculation needed at the counter or in the kitchen. The printed receipt breaks down the VAT amount line by line, by rate: a till that manages the consumption mode this way helps document the organisational measure the law requires.

This breakdown carries through to the till closing, at the end of a shift or the end of the day: total sales and total VAT collected appear by rate, ready for the accounting export sent to your accountant. As with the rest of the till, this calculation happens locally: the till keeps working and applying the right rates even if the internet connection drops.

In a restaurant, it is ZP POS that applies this switch between eating in and takeaway, on the floor and at the counter alike: the rate follows the consumption mode, and the breakdown by rate appears on every receipt and at till closing.

What this guide does not replace

This guide summarises general rules as set out in the law and ordinance currently in force. Some situations, such as a tasting corner in a kiosk or a one-off event, may fall under simplifications provided by the Federal Tax Administration. For your business, your accountant or the FTA remain the right people to ask.

This guide summarises the law as at the date shown; for a specific case, your accountant or the FTA has the final word.