CityHero

VAT return (Swiss VAT)

The Swiss VAT return is the periodic filing to the Federal Tax Administration (FTA) in which a business declares the VAT it collected, deducts the input tax it paid on purchases, and settles the difference. In Switzerland, VAT liability generally starts at an annual turnover of CHF 100,000.

VAT is an indirect tax on consumption. A business adds it to its services, collects it, and passes it on to the federal government. Since 2024 the standard rate is 8.1 %, the reduced rate for everyday goods (e.g. food, books, medicines) is 2.6 %, and the special accommodation rate is 3.8 %. The input tax the business itself paid can be deducted, so only the value added is actually settled.

The process: after each accounting period, turnover and input tax are taken from the bookkeeping, transferred into the FTA form (today usually online via ESTV SuisseTax), and the amount owed is paid. Under the effective method you file quarterly; under the simplified net-tax-rate method, twice a year. The filing deadline is 60 days after the end of the period, followed by payment. Late filing triggers default interest.

The return is relevant for every VAT-liable business, i.e. from CHF 100,000 turnover, and from CHF 250,000 for certain associations and non-profits. Businesses below the threshold may register voluntarily, which pays off when large investments with input-tax deduction are planned. The choice between the effective method and the net tax rate has a real impact on effort and tax burden and should be made carefully at the outset.

What to watch for: cleanly separated revenue accounts per tax rate, correct treatment of foreign turnover (exports are tax-exempt but still must be declared), own consumption and private shares (e.g. a company car). Errors in input tax or wrong rates surface during an FTA audit and get corrected retroactively.

A fiduciary office usually prepares the return directly from the ongoing bookkeeping. As a guide, a single VAT return costs around CHF 150–400 depending on document volume and method; hourly rates for fiduciaries run roughly CHF 120–180 (no guarantee).

Example

A graphic-design studio in Winterthur turns over CHF 180,000 and is VAT-liable. It uses the net-tax-rate method: instead of recording every input tax individually, it applies its industry net tax rate to gross turnover and files twice a year. The fiduciary office prepares the return and reports the amount owed to the FTA within the 60-day deadline.

Compare providers & prices

Find matching providers and compare prices:

Fiduciaries near you→Fiduciaries→Financial Advisors near you→Financial Advisors→

Frequently asked

At what turnover must I file VAT?

Generally from a worldwide annual turnover of CHF 100,000 in taxable supplies; for non-profit, volunteer-run sports and cultural associations and charitable institutions the threshold is CHF 250,000. Below that you may register voluntarily.

What does a fiduciary charge for a VAT return?

As a guide, roughly CHF 150–400 per return, depending on document count, method, and whether the bookkeeping is already clean. If the whole bookkeeping is done as well, the return is often included in the flat fee (no guarantee).

What is the difference between the effective method and the net tax rate?

Under the effective method you deduct the input tax actually paid and file quarterly, which is more precise but more work. With the net tax rate you apply a lower flat rate to turnover, file twice a year, and save admin, but give up the detailed input-tax deduction.

← All glossary terms