General information
Thousands of businesses are already submitting their VAT returns annually rather than quarterly. This is achievable for businesses with an annual revenue not surpassing CHF 5,005,000 and that have filed and settled their returns promptly for the last three years. Changing is easy and can be performed directly in the ePortal service "VAT return" under "Receipt settings". Seize this chance to make the change by February 28, 2026, at the latest.
Other news from Switzerland
Electronic Services via App Stores: Swiss VAT Duties for Non‑Resident Sellers
Switzerland
Author: Ema Stamenković
Foreign digital service providers must register for Swiss VAT if global sales exceed CHF 100,000, regardless of low Swiss sales. Platforms may not handle VAT for all markets. Providers should ensure contract terms clarify their VAT responsibilities to avoid compliance risks. Foreign providers of digital services (e.g., apps, streaming, in-app services) often distribute via platforms like Apple's A... Read more
Cutting VAT Refund Limits to Power Switzerland’s Tourism and Shopping Appeal
Switzerland
Author: Ema Stamenković
Foreign visitors significantly impact Switzerland's economy; reducing VAT refund minimums aims to enhance competitiveness in shopping and tourism. Foreign visitors' purchases now play a big role in Switzerland's economy. Not only do watch and jewelry retailers benefit from tax-free shopping, but SMEs that sell goods in the lower to middle price range—such as souvenirs, specialty foods, handi... Read more
Switzerland Seeks Feedback on Main VAT Changes
Switzerland
Author: Ema Stamenković
Switzerland is seeking feedback on VAT amendments: lowering the bundled services threshold from 70% to 55% for simplicity, and expanding the platform tax regime to electronic services, obligating platforms for VAT collection. Furthermore, a provision allowing alternative tax periods is withdrawn due to complexity. Feedback due by March 20, 2026. The Swiss Government is seeking feedback on two majo... Read more
Switzerland to Allow Annual VAT Reporting for Small Businesses
Switzerland
Author: Ema Stamenković
Started in January 1, 2025, Swiss SMEs may choose annual VAT reporting if their taxable turnover is below CHF 5,005,000 and they have a compliant history. Applications via the SFTA ePortal are due by February 28, 2026. Advance payments are required, with specific deadlines and potential revocation conditions. As of January 1, 2025, Swiss VAT-registered small and medium-sized enterprises (SMEs) can... Read more
Delay Expected in Switzerland’s Standard VAT Rate Increase
Switzerland
Author: Ema Stamenković
Switzerland's tax increase delayed until 2028. Switzerland's tax authority stated the value-added tax rate rise from 8.1% to 8.8% is now delayed until 2028.This increase got approved back in October 2024. They anticipated it would commence in 2026. Read more
Swiss VAT Number Explained: Eligibility, Application Process, and Compliance Duties for Foreign Firms
Switzerland
Author: Ema Stamenković
Foreign companies must register for VAT in Switzerland under several conditions, such as exceeding a global revenue threshold of CHF 100,000, storing goods in Switzerland, selling under the DDP Incoterm, or organizing events. To register, companies must appoint a Swiss tax representative and may need to deposit a tax bond, typically 3% of projected annual turnover. Required documents include the c... Read more