VAT returns in Switzerland: process, deadlines and common mistakes 2026
VAT reporting in Switzerland works as follows: For each reporting period, you record all taxable turnover and input tax, calculate the tax owed, and submit the return via the FTA portal within 60 days of the end of the period. With the effective method, you settle quarterly; with the net tax rate method, semi-annually. Payment is due within the same deadline; the FTA does not issue an invoice.
VAT is a self-declaration tax, and since 2025, filing can only be done online. Here you will find the procedure in the portal, all deadlines for 2026, the accounting entries, and the errors that trigger late-payment interest, reminders, or corrections.
How does VAT filing work in five steps?
Every VAT return follows the same procedure, regardless of whether you file quarterly, semi-annually, or annually.
Step | What you do | When |
|---|---|---|
1. Determine method and reporting type | Effective method or net tax rate method, agreed or collected consideration | upon registration, binding thereafter |
2. Continuous bookkeeping | Record every invoice and receipt with the correct VAT code | during the period |
3. Close the period | Reconcile turnover and input tax for the period, create closing entry | after the end of the period |
4. Submit the return | Complete the form in the FTA portal or upload an XML file | within 60 days |
5. Pay | Transfer the tax payable using a QR-bill or reference number | within the same 60 days |
Once a year, the annual reconciliation is added: you reconcile the VAT returns with the annual financial statements and correct errors within 180 days after the end of the business year (see below).
How often do you have to file VAT returns?
That depends on the method: with the effective method, you file quarterly; with the net tax rate method, semi-annually. Monthly or annual filing is only possible upon request. You can find the rates and registration requirements in the article Value Added Tax Switzerland: Rates, registration requirement, and filing 2026.
Option | Period | Requirement | Commitment |
|---|---|---|---|
Effective method | quarterly | statutory standard | Switch to net tax rate method at the earliest after three years |
Net tax rate method | semi-annually | maximum CHF 5'024'000 turnover from taxable supplies and maximum CHF 108'000 tax according to net tax rate per year, request required | at least one tax period |
Monthly | monthly | regular excess of input tax, request required | upon request |
Annually | annually | maximum CHF 5'005'000 turnover from taxable supplies, request required | at least one full tax period |
Annual filing: conditions and instalments
Since 2025, smaller businesses may file once a year. The conditions are strict:
Application: no later than 60 days after the start of the tax period from which you wish to switch. Newly registered businesses apply at the latest 60 days after the delivery of the VAT number.
Reliability: In the three preceding tax periods (or since the start of tax liability), all returns must have been submitted on time and all taxes paid in full and on time.
Instalments: The FTA sets instalments and invoices them. Under the effective method and flat tax rates, they are due up to 150, 240, and 330 days after the start of the tax period; under net tax rates, up to 240 days after the start. Late-payment interest also accrues on overdue instalments.
Switching: Anyone switching back to monthly, quarterly, or semi-annual filing can only file annually again after at least three tax periods.
→ Annual filing saves forms, not bookkeeping. You still have to budget for the instalments.
How does the method affect filing?
With the effective method, you account for tax on every turnover and deduct the input tax paid. With the net tax rate method, you multiply the gross turnover by an industry-specific rate; input tax is thereby factored in as a flat rate and is not deducted. Which method suits your business and which thresholds apply is explained in the article Value Added Tax Switzerland: Rates, registration requirement, and filing 2026.
Effective method | Net tax rate method | |
|---|---|---|
Calculation | Output tax minus input tax | Gross turnover (including VAT) multiplied by net tax rate |
Input tax | is deducted, every receipt counts | factored in as a flat rate, no deduction |
Workload | higher, every booking requires the correct code | lower, in the form it is mainly the turnover that counts |
Example: A company sells services for CHF 50'000 net at the standard rate of 8.1% in a period and makes purchases for CHF 10'000 net.
Effective method: Output tax of CHF 4'050 minus input tax of CHF 810 results in a tax payable of CHF 3'240.
Net tax rate method with a rate of 6.2%: Gross turnover of CHF 54'050 multiplied by 6.2% results in CHF 3'351.10. The input tax of CHF 810 is not deducted.
Which net tax rate applies to your industry is determined by the FTA (Net tax rates). The rate in the example serves solely for calculation purposes.
Agreed or collected consideration: when does turnover count?
The reporting type determines in which period turnover and input tax appear. The standard case is agreed consideration; accounting based on collected consideration is approved by the FTA upon request (Art. 39 MWSTG). The chosen type applies for at least one full tax period.
Agreed consideration | Collected consideration | |
|---|---|---|
Turnover counts | upon invoicing | upon receipt of payment |
Input tax counts | upon receipt of the invoice | upon payment |
Advantage | Turnover is recorded early and completely | you only pay the tax once the money is received |
Caution | Tax becomes due even if customers have not yet paid | you still need to keep track of outstanding invoices |
If you change the reporting type, you must adjust the open accounts receivable and accounts payable during the transition so that nothing is accounted for twice or not at all.
Which deadlines apply in 2026 for VAT filing?
Filing and payment have the same deadline: 60 days after the end of the reporting period. This applies without notice; no invoice will be sent. If tax liability ends, the deadline runs from that date.
Reporting period 2026 | End of period | End of deadline (60 days) |
|---|---|---|
Q1 | 31 March 2026 | End of May 2026 |
Q2 / 1st Semester | 30 June 2026 | End of August 2026 |
Q3 | 30 September 2026 | End of November 2026 |
Q4 / 2nd Semester | 31 December 2026 | End of February 2027 |
Count the 60 days starting from the day following the end of the period. The portal will send you an email or SMS as soon as the return is ready.
Extension of deadline: You can apply for an extension of the submission deadline free of charge in the "MWST abrechnen" service. Requests made by other means, such as email or letter, will not be approved by the FTA. If the FTA grants a longer submission deadline, the payment deadline is extended accordingly. However, late-payment interest is owed from the original due date (60 days after the end of the period).
Late-payment interest: If you pay after the 60 days have elapsed, you owe late-payment interest without a reminder. The rate is 4.0 percent per year in both 2026 and 2027.
No return: If the return is missing, the provisionally owed amount is assessed at dutiful discretion and debt enforcement proceedings are initiated following a reminder. Anyone who fails to submit on time despite a reminder also risks a fine.
How does online VAT filing work?
Filing VAT online means: everything in the FTA portal. The former "MWST-Abrechnung easy" service has been shut down; existing users switch to "MWST-Abrechnung pro". The service is free of charge.
Set up access: For login, you need AGOV: From 31 October 2026, registration and login in the FTA portal will only be possible with AGOV. The CH-Login option will be decommissioned at the end of 2027. For the initial registration of the company, an activation code is sent by post to the registered office address; it is valid for 90 days. There are two roles in the portal: "Preparers" prepare the return, "Submitters" submit it. Fiduciary offices gain access via an invitation code generated by the company in the portal.
Close the period: Record all outgoing invoices (with agreed consideration) or incoming payments (with collected consideration) and all input tax receipts for the period.
Select gross or net: At the start, indicate whether you declare turnover inclusive or exclusive of VAT.
Fill out the form: Turnover, tax calculation, and other cash flows. You enter the figures manually or upload an XML file generated by your accounting software. The upload only works in the eCH-0217 version 2.0.0 format. Intermediate saving is possible.
Upload enclosures: The notification procedure form and the statement on the subsequent deduction of input tax are uploaded directly in the online return. Other enclosures only if explicitly requested.
Submit and pay: After completion, the payment information appears on the screen and on the return as a PDF. Pay using the displayed QR-code or reference number. If there is a credit balance, enter the IBAN online.
The VAT form as a PDF is your copy of the submitted return, not a form to be filled out. A self-created return form or a photocopy will not be accepted.
The VAT return form: These line items count
The form consists of three parts: Turnover (items 200 to 299), Tax calculation (300 to 510), and Other cash flows (900 and 910). The overview applies to the effective method.
Item | Content |
|---|---|
200 | Total of all agreed or collected consideration, including opted supplies, notification procedure, and supplies abroad (worldwide turnover) |
205 | exempt supplies included in 200 for which you opt |
220 | zero-rated supplies, including exports |
221 | supplies abroad |
225 | transfer by notification procedure |
230 | exempt domestic supplies without option |
235 | reductions in consideration such as discounts and rebates |
280 | miscellaneous, for example value of land |
289 | total deductions 220 to 280 (automatic) |
299 | taxable turnover (200 minus 289) |
303 / 313 / 343 | turnover at standard rate 8.1%, reduced rate 2.6%, accommodation rate 3.8% |
383 | acquisition tax on supplies from businesses based abroad |
400 / 405 | input tax on materials and services / on investments and other operating expenses |
410 / 415 / 420 | subsequent deduction of input tax / input tax corrections / input tax reductions |
500 / 510 | amount payable / credit balance |
900 / 910 | subsidies and similar contributions / donations, dividends, compensation for damages |
The tax rate is determined by the time or period of performance, not the invoice or payment date. Clean outgoing invoices facilitate proper allocation. What belongs on an invoice can be found in What your invoice in Switzerland must look like; for the VAT number, see the article UID number Switzerland.
How do you record VAT for purchases and sales?
Under the effective method, you book VAT separately from the net amount: tax from sales goes to the "Geschuldete MWST" (VAT payable) account, input tax from purchases goes to an input tax account. At the end of the period, you offset the two; the difference is your tax payable. The account numbers originate from the SME Chart of Accounts.
Account | Description | Type |
|---|---|---|
1170 | Input tax VAT materials, goods, services, energy | Asset account |
1171 | Input tax VAT investments, other operating expenses | Asset account |
2200 | VAT payable (output tax) | Liability account |
2201 | VAT settlement account | Liability account |
Example using the figures from above (net method, effective accounting):
Transaction | Debit | Credit | Amount CHF |
|---|---|---|---|
Sale on account, net amount | 1100 Accounts receivable | 3400 Service revenue | 50'000 |
Sale on account, VAT 8.1% | 1100 Accounts receivable | 2200 VAT payable | 4'050 |
Purchase on account, net amount | 4400 Expenses for purchased services | 2000 Accounts payable | 10'000 |
Purchase on account, input tax 8.1% | 1170 Input tax | 2000 Accounts payable | 810 |
Period closing: offset input tax | 2200 VAT payable | 1170 Input tax | 810 |
Period closing: transfer tax payable | 2200 VAT payable | 2201 VAT settlement account | 3'240 |
Payment to the FTA | 2201 VAT settlement account | 1020 Bank | 3'240 |
After closing, accounts 1170 and 2200 are at zero. With the net tax rate method, you do not need an input tax account: you book turnover gross and, at the end of the period, book the tax according to the net tax rate to the "Geschuldete MWST" account.
Correction and annual reconciliation: the 180-day rule
Reconcile your returns with the annual financial statements. You must correct errors at the latest in the return for the period in which the 180th day following the end of the business year falls.
Example: Business year corresponds to calendar year 2026. The 180th day falls at the end of June 2027, i.e., in Q2 2027. The correction must be received at the latest with this return.
Form: You submit the corrective return electronically in the portal. It contains only the differences compared to the previous returns.
No errors: Then you submit nothing. If no correction is received within 240 days after the end of the business year, the FTA considers the tax period finalised.
Interest: Late-payment interest is owed on retroactively declared tax if it is paid after the expiry date of the period.
Older years: You must correct identified errors in earlier tax periods as long as they are not legally binding or time-barred. The right to assess tax generally expires five years after the end of the tax period, and in any case after ten years.
Retention: Keep business records and receipts for ten years, receipts relating to immovable property for 20 years (Art. 70 MWSTG).
Common errors and how to avoid them
Most errors occur with deadlines, item 200, and period allocation.
Missed deadline: Without a return, reminders, discretionary assessment, and debt enforcement follow. Enter the deadlines firmly in your calendar.
Paid too late: Late-payment interest accrues after the 60 days have passed, without a reminder. Submitting a return does not replace payment.
Paid without reference: Use the QR-code or reference number from the return so that the payment is allocated automatically.
Deducted partial payment: Partial payments must be agreed upon with the FTA. You must neither deduct nor mention them in the return.
Item 200 too low: Worldwide turnover belongs here, including exports and exempt supplies. Deductions are only made in items 220 to 280.
Subsidies and donations in turnover: These do not belong in item 200, but in item 900 or 910. Subsidies also lead to an input tax reduction in item 420.
Forgot acquisition tax: Supplies from businesses based abroad that are subject to acquisition tax must be declared in item 383. As a taxable business, this applies from the very first franc. Non-registered businesses only become liable for acquisition tax if such supplies exceed CHF 10'000 per calendar year (Art. 45 MWSTG).
Wrong period: Only declare values for the period in question. When turnover or input tax counts depends on the reporting type (see above).
Deadline extension by email: Will not be approved. Only applications in the portal count.
Forgot annual reconciliation: Without reconciliation with the annual financial statements, you will miss the 180-day deadline for corrections.
What changes in 2027?
From 1 January 2027, the mandatory use of the portal will be expanded. Currently, it applies to filing returns, corrections, annual filing, and registration. New additions include:
Group taxation: Submissions only electronically.
Net tax rate method: Submissions only via the portal.
Flat tax rate method: Likewise only electronically.
Deregistration: Deregistration as a taxable person will then also be handled via the portal.
Late-payment interest and refund interest will remain at 4.0 percent in 2027. Anyone wishing to file annually from 2027 must submit the application within 60 days from 1 January 2027.
Which software helps with VAT returns?
Accounting software primarily takes care of the preparation: it assigns a VAT code to every booking and calculates the totals for the period. When choosing software, look out for these points:
Both methods: effective method and net tax rate method, including switching at the beginning of a tax period.
Reporting type: agreed and collected consideration.
VAT codes per transaction: standard rate 8.1%, reduced rate 2.6%, accommodation 3.8%, acquisition tax, and exempt supplies.
Report by line item: The software displays the figures as you need to transfer them to the form (items 200 to 910).
Transmission to portal: Some software generates an XML file in eCH-0217 format that you can upload to the portal. Otherwise, you enter the figures manually.
Receipts and reconciliation: Receipts can be captured digitally, and payments are reconciled with invoices. This is the foundation for complete input tax and correct period allocation.
Traceability: VAT journal showing all bookings of the period, exportable for the annual reconciliation and the fiduciary.
An overview of software in Switzerland can be found in the Comparison of Accounting Software Switzerland.
Prepare your VAT return with nextesy
nextesy handles the prep work, leaving only the submission to you. Because entries are recorded continuously with the correct VAT code, you see all figures for the period in the VAT report. Once you close the period, nextesy creates the closing entry. You then transfer the figures to the FTA portal, and export the report and VAT journal as PDF, Excel, or CSV.
Receipts: Send a photo via WhatsApp or email. nextesy names and categorises the receipt automatically. The WhatsApp integration is included in every package.
Smart Attach: You can make bookings even if a receipt is still missing. When it arrives, nextesy suggests the matching booking, and you confirm individually or for multiple transactions at once.
Payment reconciliation: Incoming payments are recognised and booked automatically.
nextesy for SMEs is available from CHF 29/month; current prices can be found under Pricing. You can test it for 14 days free of charge, no credit card required.
Frequently asked questions about VAT filing
How does VAT filing work for SMEs in Switzerland?
As a VAT-liable SME, you settle with the FTA in fixed periods: quarterly under the effective method, semi-annually under the net tax rate method, or upon application monthly or annually. You record all taxable turnover and the period's input tax, fill out the form in the FTA portal, and submit it within 60 days after the end of the period. Within the same period, you pay the tax payable. Once a year, you reconcile the returns with the annual financial statements and correct errors within 180 days after the end of the business year.
Which software prepares the VAT return automatically?
Accounting software can largely prepare the VAT return: it books every invoice with the correct VAT code, adds up the values per line item, and generates a report for the period. Some programs also generate an XML file in eCH-0217 format for upload to the portal. However, you must submit and pay yourself in the FTA portal. It is essential that the software supports both methods and both reporting types and provides a complete VAT journal.
Do I have to deduct input tax under the net tax rate method?
No. Under the net tax rate method, input tax is factored into the industry-specific rate on a flat-rate basis. You multiply the gross turnover, i.e., turnover including VAT, by the net tax rate of your industry and declare the result. You do not deduct individual input tax receipts. This saves administrative effort, but is particularly worthwhile for businesses with little input tax, such as in the service sector. If you have high investments or significant purchases of goods, you are usually better off with the effective method.
Can I do the VAT return myself?
Yes. Filing via the FTA portal is free of charge and well manageable for SMEs if bookkeeping is kept up to date with the correct VAT codes. It becomes tricky in special cases such as acquisition tax, subsequent deduction of input tax, mixed use, or corrections of previous periods. In such cases, it is worthwhile to consult a fiduciary. In the portal, you can grant your fiduciary access via an invitation code.
