VAT returns in Switzerland 2026
VAT declarations abroad in Switzerland are submitted by active taxpayers for each settlement period – even if they have not had any sales.
Most often, settlement is quarterly, and the form and payment have the same due date: 60 days from the end of the period. This guide covers the frequency, the FTA portal, specific form fields, adjustments, and pre-shipment checks.
What do you need to know before your first settlement?
The period, billing method, and obligation start date determine what you send and when.
One term
During this time, you submit a declaration and pay the VAT due.
FTA Portal
You submit your settlement electronically via the VAT declaration service.
Settlement currency
The amounts in the currency records must be consistently converted into francs.
No sales
Active status still usually means a zero declaration obligation.
Close the period
Establish a complete set of sales, purchases, imports and adjustments.
Convert CHF
Use a consistent method and documented courses.
Assign fields
Separate turnover, output and input tax.
Verify
Compare the declaration with the records and documents.
Send and pay
Keep your portal and payment confirmation.
Who files VAT returns in Switzerland?
The obligation applies to the entity entered in the VAT register throughout the entire period of active status.
First declaration
It covers the period from the relevant tax liability start date, even if the CHE number was confirmed later.
Every period
You submit a declaration for each assigned period, even without sales or with only purchases and imports.
To be deregistered
Don't stop reporting just because a project has ended. The obligation continues until the status is effectively terminated.
Monthly, quarterly, half-yearly or annually?
The period depends on the billing method and FTA approval. Don't choose a frequency based solely on convenience.
Regular surpluses
Monthly settlement is possible upon request when a surplus of input tax arises regularly.
Effective method
This is the standard frequency for settling actual output and input tax.
Net Balance Rates
Taxpayers using the net balance rate method settle their accounts semi-annually.
Upon approved request
From 2025, annual settlement may be available for turnover up to CHF 5,005,000.
VAT declaration and payment deadlines
The due date is two months after the end of the billing period. The same day applies to shipping and payment.
| Period | End of period | Declaration and payment deadline | Practical control |
|---|---|---|---|
| 1st quarter | 31.03.2026 | 31.05.2026 | Check the day off and instructions on the portal. |
| 2nd quarter | 30.06.2026 | 31.08.2026 | Don't postpone payment until the last day. |
| 3rd quarter | 30.09.2026 | 30.11.2026 | Keep your shipping confirmation. |
| 4th quarter | 31.12.2026 | 28.02.2027 | The deadline for Q4 is the end of February. |
Half-yearly settlement
The first half of 2026 ends on June 30, with a deadline of August 31, 2026. The second half ends on December 31, with a deadline of February 28, 2027.
Annual settlement
The declaration for 2026 is due on February 28, 2027. During the year, advance payments established by the FTA must be made on time.
Do I need to submit a nil declaration?
Yes - an active taxpayer generally also reports periods without turnover.
No sales or purchases
Submit your nil return within the normal deadline.
No sales, but there are costs
This doesn't have to be a zero return. Include input tax, import tax, or acquisition tax if applicable to the period.
Inactivity does not deregister
Obligations end after the formal completion of registration, not after the last invoice.
How to submit a declaration via the FTA Portal?
In 2026, registered companies will submit their returns electronically via the VAT return pro service. Before the deadline, check your access, authorizations, and the periods visible in your account.
AGOV account
Create or verify the account of the person who will work on the portal.
Right
Connect the user to the company and ensure the correct rights to the VAT declaration service.
Confirmation
Once submitted, download and save the confirmation and version of your submitted settlement.
How to fill in specific declaration fields?
First, you construct your full turnover, then your turnover deductions, output tax, and input tax. The numbers below correspond to the FTA formula for the efficient method.
| Field | What to demonstrate |
|---|---|
| 200 | Total turnover including exempt and excluded benefits, excluding acquisition tax from field 381 and items 900/910. |
| 205 | Turnover subject to voluntary taxation; for information and at the same time in field 200. |
| 220–280 | Deductions from turnover, including exports, benefits abroad and other relevant categories. |
| 289 | Total deductions shown in fields 220–280. |
| 299 | Taxable turnover: field 200 minus field 289. |
| Field | What to demonstrate |
|---|---|
| 300–341 | Benefits at the appropriate rates and categories. Their basis must be consistent with field 299. |
| 381 | Tax on the acquisition of services or supplies covered by the acquisition tax mechanism. |
| 399 | Total tax payable, including acquisition tax. |
| 900 | Grants and other non-remuneration funds do not fall into field 200. |
| 910 | Gifts, dividends, and other items without consideration; do not enter in box 200. |
| Field | What to demonstrate |
|---|---|
| 400 | Tax charged on the cost of materials and services. |
| 405 | Tax charged on investments and other operating costs. |
| 410 | A deduction for subsequent tax relief or other positive adjustments. |
| 415/420 | Deduction reductions and adjustments for private or mixed use. |
| 479 | Total input tax: fields 400, 405 and 410 less 415 and 420. |
Three pre-shipment arrangements
- field 299 with bases in fields 300–341;
- field 399 with the tax due register;
- field 479 with records of purchases, imports and corrections.
The portal's layout and FTA explanations are paramount. Always work with the form assigned to a specific period.
What to prepare before opening the form?
The complete data limits corrections and allows for reconciliation of the balance with the books.
Sales and turnover
- invoices and corrections with tax dates;
- domestic sales at rates;
- exports and benefits abroad;
- exempt or excluded benefits;
- advance payments and transactions without invoice.
Shopping, importing and courses
- cost invoices with the right of deduction;
- import decisions and documents;
- services accounted for as acquisition tax;
- adjustments to proportions or utilization;
- exchange rate table and conversion policy to CHF.
How do different transactions change the declaration?
The balance depends not only on sales. Import and acquisition taxes may also need to be reported even if turnover is zero.
Domestic Sales and Costs
You show the base and the VAT payable at the rate, and from the result you subtract the properly documented input tax.
Service from a foreign supplier
The acquisition tax goes into field 381. With full deduction rights, a corresponding deduction may arise, but both sides must be reported.
No sales, only imports
The declaration is not zero if you settle import input VAT or other purchase items.
Period adjustment and annual reconciliation
These are two different tools. You correct an error in a specific period for that period, while the annual reconciliation addresses differences revealed at year-end.
| Mode | When to use | Deadline | Important |
|---|---|---|---|
| Period correction | When the error concerns a specific monthly, quarterly or half-yearly declaration. | Once an error is detected, without waiting for year-end closing. | You correct the correct period and keep the justification. |
| Annual reconciliation | When the annual comparison reveals differences between the declarations and the books. | Up to 240 days after the end of the financial year. | If there are no differences, you are not submitting an empty agreement. |
Are invoices attached to the declaration?
You don't usually include them in your regular return, but you need to be able to quickly demonstrate the source of each amount.
Record
It should allow you to move from the declaration field to the transaction and document.
Proof of import
Base the deduction on the appropriate customs document and the role of the importer.
Archives
Keep your declaration, shipping confirmation, payment, rates, and reconciliation file.
VAT-EU, OSS, IOSS and Intrastat – do they apply to Switzerland?
Switzerland is not a member of the European Union, therefore the Swiss declaration does not create EU reporting obligations.
VAT-EU
The Swiss equivalent of the EU VAT information is not submitted.
OSS
The EU OSS does not replace the Swiss VAT return.
IOSS
IOSS applies to imports into the EU, not import settlements in Switzerland.
Intrastat
Swiss goods flow is not an EU Intrastat report; customs procedures are relevant.
How do I pay VAT and when is the refund due?
The payment must be attributable to the taxpayer and the correct period. Use current FTA payment data and the reference provided by the office.
Up to 60 days
Pay VAT by the declaration deadline using your current IBAN and SCOR reference provided by the office.
Payment identification
Provide your FTA-ID or VAT number and payment purpose as specified in the payment instructions.
Tax surplus
FTA may refund or credit the overage; refunds are typically issued within 60 days of receipt of the statement.
What to check before approving the declaration?
A short check removes most technical and substantive errors.
The period and active date of the number are correct.
Sales, exports and foreign services are complete.
Acquisition tax and import tax have source documents.
All amounts were converted into CHF using a consistent method.
Fields 200, 289, 299 and 300–341 are mutually compatible.
Input tax is related to taxable activities.
The balance corresponds to the records and the planned payment.
The shipping confirmation and proof package will be archived.
What most often causes errors in Swiss VAT settlement?
The error usually starts in the data and the portal just perpetuates it.
Bad period
The invoice goes to the issue period instead of the correct tax point.
Omitted acquisition tax
Foreign service not recognized in field 381.
Import without ID
The deduction does not match the customs document or the importer.
No zero declaration
The company wrongly believes that a lack of turnover suspends reporting.
Swiss VAT Returns 2026 - Summary
Secure settlement combines the correct period, complete data and field checks before shipping.
Determine the period and method
Typically this is a quarter and an effective method, but the portal may indicate a different rhythm.
Reconcile form
Link the turnover, output and input tax fields to the records.
Send and pay
Do this within 60 days after the end of the period and keep all evidence.
Check your Swiss VAT return before shipping
We'll verify the period, data sources, imports, acquisition tax, CHF exchange rates, and field assignments. You'll receive a specific list of corrections or confirmation of settlement readiness.
Adrian Andrzejewski · CEO Taxenlight
Frequently asked questions about VAT declarations in Switzerland
Specific answers for companies, accountants and those responsible for settlements.
The effective method is most often quarterly. The net balance method is semi-annual, with monthly settlement available upon request for regular surpluses, and annual settlement upon approved request and meeting conditions.
Generally, this is 60 days from the end of the tax period. Any tax due must be paid within the same period.
Yes. An active taxpayer files a return for each assigned period. If expenses, import, or acquisition tax were incurred, the settlement will not be effectively zero.
In Swiss francs, or CHF. Transactions in other currencies must be converted using a consistent and documented method accepted for settlement.
Electronically via the FTA Portal. You must first provide a user account and authorization for the company and VAT declaration services.
Typically not for regular returns. However, the documents must be complete and available in the event of an FTA inquiry or inspection.
If they are subject to acquisition tax, they are reported in field 381. Any deduction is assessed separately according to the use of the purchase.
Correct an error attributed to a specific period by amending that period. Don't automatically wait until the annual reconciliation to correct it.
You compare the declarations with closed books and report any differences within 240 days of the end of the fiscal year. If there are no differences, you do not submit a blank reconciliation form.
Not under Swiss VAT. Switzerland is not an EU country, so there is no Swiss VAT-EU information or EU Intrastat report.
From 2025, this is possible upon application for entities with an annual turnover not exceeding CHF 5,005,000. FTA consent and the deadline for submitting the application are important, and advance payments are made during the year.
Yes. Both the declaration and the resulting payment are generally made within 60 days after the end of the period.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Switzerland, it is important to verify the taxpayer's status, tax period, transaction type, applicable fields, tax administration system, and current reporting obligations.
