The UID-number in Switzerland

What is the UID-Nummer in Switzerland?

The UID is the Unternehmens-Identifikationsnummer (business identification number). It serves to uniquely identify businesses and other economically or administratively relevant entities.

The goal is clearly formulated by law. With a uniform business identification number, businesses should be uniquely identified so that information in administrative and statistical processes can be exchanged easily and securely (Art. 1 UIDG). The law regulates in particular the assignment and use of the UID as well as the UID registry (Art. 2 UIDG).

The UID is therefore not just an internal authority number. It is the central identifier for businesses in Switzerland. It helps authorities, registries, and businesses to reliably recognize the same entity.

A UID looks like this, for example.

• CHE-123.456.789

Legally, it consists of the prefix «CHE», a randomly assigned eight-digit number, and a check digit (Art. 5 UIDV). The spelling with a hyphen and dots is common and easier to read. However, the UID itself remains the same number.

Who receives a UID?

A UID is not only received by the classic LLC or stock corporation. The law uses the broader term of the UID-Einheit (UID entity).

The UID entities include, among others, legal entities registered in the commercial register, certain unregistered natural and legal persons, natural persons with a commercial business or liberal profession, certain groups of persons without legal capacity, foreign or international legal persons with a connection to Switzerland, certain entities from agriculture, forestry, animal disease, animal welfare, or food law, as well as administrative units and institutions with public-law tasks (Art. 3 Abs. 1 lit. c UIDG).

For individuals, it is important that the UID is not simply assigned to the person as a private individual. For natural persons who run a commercially managed business or practice a liberal profession, the UID is assigned for the economic activity (Art. 3 Abs. 1 lit. c Ziff. 3 UIDG). The UIDV also specifies that such natural persons are only considered UID entities if they are registered with at least one UID agency (Art. 1 Abs. 1 UIDV).

In practical terms, this means: If you are registered for business purposes with a relevant authority, registry, or agency, this can result in a UID. However, you do not simply register yourself with the Federal Statistical Office. A UID entity cannot register itself with the BFS (Art. 3 Abs. 4 UIDV).

Is the UID-Nummer mandatory?

For UID entities, the UID is not a voluntary branding element, but part of the legal identification system. The Federal Statistical Office assigns a single UID free of charge to each UID entity (Art. 4 Abs. 1 UIDG). Each UID is assigned only once (Art. 4 Abs. 2 UIDG).

The obligation primarily affects authorities and other UID offices. They must recognize the UID as an identifier, use it in their databases, and use it in interactions with each other as well as with UID entities (Art. 5 Abs. 1 UIDG). For businesses themselves: UID entities can use their UID in interactions with each other and with a UID office, unless special legal rules require otherwise (Art. 5 Abs. 3 UIDG).

In simple terms, this means: You do not have to print the UID on every document just because your business has a UID. In certain areas, however, such as VAT or in the commercial register, it becomes practically and legally very important.

How is the UID assigned?

The UID is assigned by the Federal Statistical Office. The assignment takes place when the responsible UID office reports the relevant characteristics to the BFS (Art. 4 Abs. 3 UIDG). The UID offices include administrative units of the Federation, cantons, and municipalities, public law institutions, as well as private institutions with public law tasks, provided they maintain databases of UID entities due to economic activities (Art. 3 Abs. 1 lit. d UIDG).

The UIDV determines from which registries data is reported. These include in particular the commercial register, certain sector registries, AHV compensation funds, cantonal tax registries, and the VAT register (Art. 3 Abs. 1 UIDV).

If a legal entity does not yet have a UID when registering in the commercial register, it will be assigned one at the latest on the occasion of its entry in the daily register (Art. 116 Abs. 1 HRegV). Legal entities registered in the commercial register receive a business identification number in accordance with the UIDG (Art. 930 OR).

Does the UID always remain the same?

The UID is basically permanent. It is a non-semantic and unalterable number that uniquely identifies a UID entity (Art. 3 Abs. 1 lit. a UIDG). The Commercial Register Ordinance also states that the UID permanently identifies a legal entity and is unalterable (Art. 116 Abs. 2 HRegV).

This is practically important. A business can change its name, relocate its registered office, or update other master data. The UID basically remains the same. In the case of deleted legal entities, the UID may in principle not be re-assigned (Art. 116 Abs. 3 HRegV).

There are special rules for restructurings. In the case of an absorption merger, the acquiring legal entity retains its previous UID. In the case of a combination merger, the newly emerging legal entity receives a new UID (Art. 116 Abs. 4 HRegV). If a new legal entity arises from a demerger, it also receives a new UID (Art. 116 Abs. 5 HRegV).

It is particularly important for sole proprietorships: When a sole proprietorship is transferred, a new UID entity is created, which receives a new UID (Art. 7 Abs. 3 UIDV).

What is the difference between UID, HR, and MWST?

The UID is the actual business identification number. The additions «HR» and «MWST» are UID additions.

The law defines the UID addition as an additional designation if a UID entity is registered in the commercial register as not deleted or in the VAT register as liable for tax (Art. 3 Abs. 1 lit. b UIDG). The ordinance defines the terms. For the commercial register, the addition in German is «HR», for the VAT register «MWST» (Art. 8 Abs. 1 UIDV, Art. 8 Abs. 2 UIDV).

Examples.

• CHE-123.456.789 HR

• CHE-123.456.789 MWST

• CHE-123.456.789 HR/MWST

The addition is placed after the UID (Art. 8 Abs. 3 UIDV). However, it is not the UID itself. The UID remains the same, even if the commercial register or VAT status changes.

The use of the UID addition by UID entities is basically voluntary, as long as no special statutory provisions state otherwise (Art. 8 Abs. 5 UIDV).

When do you need the UID on invoices?

For normal business documents, the UID can be helpful because business partners can identify you more easily and uniquely. However, it becomes particularly important for VAT.

Anyone liable for VAT must, upon request, issue an invoice that meets the legal requirements (Art. 26 Abs. 1 MWSTG). The invoice must clearly identify the service provider, the service recipient, and the type of service. It usually contains the name and location of the service provider, reference to the entry in the register of taxable persons, and the number under which he or she is registered (Art. 26 Abs. 2 lit. a MWSTG).

In practice, the VAT number is the UID with the addition «MWST», for example «CHE-123.456.789 MWST». The ESTV points out that the additions «TVA» and «IVA» can also be used depending on the language, whereas «VAT» is not considered a Swiss VAT addition. You can find this information at the Federal Tax Administration on the UID.

It is also important: Just because a business has a UID, it is not automatically liable for VAT. The UID identifies the business. The addition «MWST» shows that there is an entry in the VAT register.

Is the Swiss UID the same as the EU VAT ID?

No. The UID-Nummer in Switzerland is not the same as the VAT identification number of the EU.

The Swiss UID begins with «CHE» and serves to identify businesses in Switzerland. The EU VAT ID is used for intra-Community services within the EU. The ESTV explicitly states that although the Swiss business identification number and the EU VAT identification number can both be abbreviated as UID, they have nothing to do with each other. You can also find this clarification at the ESTV on the business identification number.

It is therefore important for Swiss businesses to keep international invoicing processes strictly separate. For Switzerland, you use the CHE number. For EU-specific VAT matters, other rules apply.

What is in the UID register?

The UID register is maintained by the Federal Statistical Office (Art. 6 Abs. 1 UIDG). It contains, among other things, the UID, the status of the entry, the UID addition, name or company name, address, the commercial register status, and the status in the VAT register (Art. 6 Abs. 2 lit. a UIDG).

The BFS makes the data on the core characteristics of the UID entities publicly accessible on the internet and limits the search options to queries about individual UID entities (Art. 11 Abs. 1 UIDG). The AHV number is not public (Art. 11 Abs. 6 UIDG).

The UID register is useful for businesses because it makes business partners, authority contacts, and master data more verifiable. Especially with invoices, contracts, and supplier checks, a UID query can help avoid mix-ups.

How should you use the UID in everyday life?

For everyday life, a simple rule applies: Use the UID everywhere where a unique identification of your business makes sense or is legally relevant.

Typical areas of application are:

• Invoices, especially for VAT purposes

• Offers and contracts

• Commercial register and official correspondence

• Customs, AHV, tax, and other administrative processes

• Verification of business partners

• Master data in accounting and ERP systems

Make sure to write the UID correctly. For most cases, the readable form with hyphens and dots is ideal. If your business is liable for VAT, you add the addition «MWST» on VAT-relevant invoices.

Conclusion

The UID-Nummer in Switzerland is the central identifier for businesses and other UID entities. It makes contacts with authorities, registry data, and business relationships simpler and more reliable.

For you, the most important thing is: The UID basically remains the same, it is not automatically a VAT number, and it is normally not applied for directly at the BFS. If you are registered in the commercial register or registered with a relevant authority, the UID is assigned via the statutory system. In everyday business, you should maintain it cleanly, especially on VAT-relevant invoices and in your company master data.

Frequently asked questions about the UID-Nummer in Switzerland

Can I apply for a UID directly at the BFS?

Usually no. A UID entity cannot register itself with the BFS (Art. 3 Abs. 4 UIDV). The assignment is made via the responsible UID office, for example via a registry or an authority.

Does every business in the commercial register have a UID?

Yes. Legal entities registered in the commercial register receive a UID in accordance with the UIDG (Art. 930 OR). If no UID yet exists, it is assigned at the latest upon entry in the daily register (Art. 116 Abs. 1 HRegV).

Is the UID confidential?

The UID itself and certain core characteristics are publicly accessible in the UID register (Art. 11 Abs. 1 UIDG). The AHV number is not public (Art. 11 Abs. 6 UIDG).

Does a UID automatically mean that I have to account for VAT?

No. The UID identifies your business. The VAT liability is a separate tax question. The UID typically appears with the addition «MWST» on invoices of businesses liable for VAT.