# Inland VAT

*Last updated: 2026-06-18*

> Inland VAT is the value-added tax charged on supplies of goods and services where the place of supply falls within the domestic jurisdiction.

Inland VAT is the value-added tax charged on supplies of goods and services where the place of supply falls within the domestic jurisdiction. It applies to all taxable transactions between parties operating in the same country, covering physical goods, freight services, and other commercial activities alike. Businesses registered for VAT offset input tax paid on purchases against output tax due on sales, remitting only the net amount to the tax authority each period. Exports, by contrast, are typically zero-rated, as taxation shifts to the country of destination. Freight forwarders and customs brokers must clearly distinguish inland VAT from import VAT (assessed at the border), since the two are reported separately and follow different recovery procedures.

**Source:** [https://www.estv.admin.ch/estv/de/home/mehrwertsteuer.html](https://www.estv.admin.ch/estv/de/home/mehrwertsteuer.html)

## Quick Facts

| Property | Value |
|---|---|
| Term | Inland VAT |
| Language | EN |
| Word count | 115 |
| Last updated | 2026-06-18 |
| Source | https://www.estv.admin.ch/estv/de/home/mehrwertsteuer.html |

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