TikTok Ads Services supplied in Switzerland are subject to Value Added Tax ("VAT"). This means that Swiss VAT will be added to your purchase(s) of Ad Services if your billing country on TikTok is Switzerland.

The VAT rate we apply to our supplies of Ad Services in Switzerland will increase as of 1 January 2024 to 8.1%, up from the current 7.7%. This increase is mandated by recent changes to the Swiss VAT law impacting the applicable VAT rates.

Due to the application of the transitional rules associated with the VAT rate changes, there may be a period of time where invoices issued from 1 January 2024 onwards may still be subject to the old rate of 7.7%. This is likely to arise in instances where invoices are issued after this date in respect to services that were provided to you before 31 December 2023. More details regarding the VAT rate change can be found in the FTA's guidelines.

Note: TikTok will not be able to advise you on tax matters. Please contact your local tax advisor or tax authorities for any tax questions in accordance with your tax jurisdiction(s).