This page explains how VAT (IVA) is handled for customers and companies located in Switzerland when purchasing services from JUCRA Digital SL.
Provider: JUCRA Digital SL
Last Updated: 15th May 2026
If you are an individual or company located in Switzerland and you have received an invoice containing Spanish VAT (IVA), this policy explains when VAT exemption may or may not apply.
Unlike previous years, Switzerland is not automatically treated as universally VAT exempt for all transactions involving EU-based suppliers.
The standard IVA (VAT) rate applied by JUCRA Digital to non-exempt taxable transactions is currently 21%.
Table of Contents
1. Private Individuals
If you are purchasing services as a private individual, VAT (IVA) will normally apply to your invoice regardless of the fact you are located outside of Spain.
This applies where:
- You are not a registered business entity
- You cannot provide a valid company UID / VAT number
- The transaction is classified as a consumer/private purchase
2. Swiss Companies
If you are purchasing services as a Swiss company or registered business entity, VAT exemption may be possible depending on the transaction type and successful company verification.
In order for JUCRA Digital to assess VAT exemption eligibility, we normally require:
- Your registered company name
- Your official Swiss UID / CHE number
- Matching company billing details
Swiss company UID numbers normally begin with “CHE”.
3. Swiss UID / CHE Number Requirements
The Swiss company UID (Unternehmens-Identifikationsnummer) is used to identify and verify registered Swiss businesses.
A valid Swiss UID number normally follows a format similar to:
CHE-123.456.789
JUCRA Digital may use this number to verify the legitimacy and tax status of the company before VAT exemption is applied.
4. Verification Process
Where a valid Swiss company UID number is provided:
- The company details may be verified manually or electronically
- The customer account may be marked as VAT exempt where applicable
- Future invoices may then be generated without IVA (VAT)
JUCRA Digital reserves the right to request additional documentation where necessary to confirm company status or tax eligibility.
VAT exemption cannot normally be applied without successful company verification.
5. Example Swiss VAT / UID Number
You can use the following website to validate or check Swiss UID / VAT numbers:
6. Important Notes
- Private individuals are normally not exempt from VAT (IVA).
- Swiss companies may qualify for VAT exemption subject to verification.
- Valid CHE / UID numbers are required for company verification.
- JUCRA Digital reserves the right to request supporting documentation.
- Tax treatment may vary depending on service type and applicable regulations.