How does Swiss MWST 8.1% work for an online store?

Swiss MWST (Mehrwertsteuer / TVA / IVA) has three rates from 2024+:

• 8.1% standard — raised from 7.7% on 1 January 2024. Most goods + services.
• 3.8% special — hotel accommodation.
• 2.6% reduced — food, books, medicines, newspapers.

Registration threshold is CHF 100k worldwide turnover — foreign sellers shipping into CH must register if they cross it. Magento setup:

1. Configure 3 tax rates in tax_rate table per canton (rates are federal so it’s really one set, but we keep the canton column for future-proofing).
2. Map MWST tax classes to product attribute sets (e.g. food vs general).
3. Show price inclusive of MWST on PDP / cart / checkout (Swiss B2C convention) but exclusive for B2B store views.
4. Quarterly MWST return: export from Magento, file via the federal eMWST portal.