VAT is prepared all year round, not in the last sixty days.
Rates, thresholds and deadlines verified on 21 September 2026.
A VAT return reflects the books behind it. When those are properly kept, the return almost writes itself. When they are not, it becomes an exercise in reconstruction — and that is where corrections get expensive.
since 2024
food, books, medicines
the registration threshold
after the end of the period
Effective or net tax debt rate: the choice is a calculation.
It is not a matter of preference. Depending on your margin, the volume of your taxable costs and how regularly you invest, one of the two will cost you noticeably more than the other. We run the calculation on your real figures before deciding, and we run it again when your business changes.
You charge VAT, you reclaim the VAT you pay, and you remit the difference. Quarterly return. This is the method that imposes itself as soon as you have heavy costs or investments: every franc of input VAT comes back to you.
You apply a flat rate to your turnover, without reclaiming input tax. Half-yearly return, lighter administration. Available below the ceilings: CHF 5,024,000 of turnover and CHF 108,000 of tax debt per year.
- Checking whether you must register, and registering with the Federal Tax Administration if so
- Choice of method, costed on your own figures
- VAT coding checked throughout the year, not at return time
- Returns prepared and filed within the sixty-day deadline
- Extension requests when needed — we file them
- Annual reconciliation between the returns and the accounts
- Voluntary disclosures and corrective returns
- Support during a Federal Tax Administration audit
At what turnover does VAT registration become mandatory?
From CHF 100,000 of annual turnover generated on Swiss territory. The threshold rises to CHF 250,000 for non-profit sporting or cultural associations and charitable institutions. Below that, voluntary registration remains possible, and is sometimes worthwhile.
What are the current VAT rates?
Le standard rate est de 8,1 %. Le reduced rate, qui s’applique notamment aux denrées alimentaires, aux médicaments, aux journaux et aux livres, est de 2,6 %. Le taux spécial pour les prestations d’hébergement est de 3,8 %.
What is the filing deadline for a return?
Soixante jours after the end of the period — le trimestre en méthode effective, le semestre au taux de la dette fiscale nette. Une prolongation peut être demandée, mais elle repousse le dépôt, pas le paiement: les intérêts moratoires courent dès l’échéance.
What if an error comes to light afterwards?
You correct it, and the sooner the better. A correction disclosed voluntarily to the tax administration is treated quite differently from an error found during an audit. It is often the first thing we do when we take over a badly kept file.
Unsure about your method?
The calculation takes an hour and is redone on your figures. It is often the first saving of a new engagement.