VAT

Moderne Kanzlei mit Fokus auf Steuerberatung und effiziente Treuhand-Services, optimal für Unternehmen.

NEWS: 13th AHV pension 2026

The big misconception in the debate is that the 13th AHV pension is simply an extra gift. For you as a private individual, it is real additional income, but at the same time it is taxable income and part of a political dispute over distribution: Parliament wants to raise VAT, and the people and the cantons will have the final say on 29 November 2026.

Ein kompetenter Steuerberater steht in einem modern eingerichteten Treuhand-Büro, bereit für mandantenorientierte Beratung.

Effective method or net tax rate

Many SMEs choose their VAT method out of habit or because of supposedly lower effort. This is exactly what often leads to unnecessarily high tax costs or to returns that do not fit the business model properly.

NEWS: Swiss VAT reforms 2024 to 2028

Swiss VAT reforms 2024 to 2028 cover the rate increase in 2024, the partial revision of the MWSTG as of 2025 and the digital transformation of the tax administration up to 2028.

Key elements are the time-of-supply principle, new reporting rules, platform taxation and the switch to ePortal/AGOV and “VAT return pro”.

Net tax rate method: what has applied since 2025, as of 2026

Adjustments to the net tax rate method apply from 1 January 2025. A VAT return can now include more than two net tax rates if the 10% rule is met. In addition, the requirements for changing methods are changing, certain procedures are being abolished and special rules apply to travel agencies.

Annual VAT return: requirements and deadlines 2026

The annual VAT return from 2025 allows companies to report their VAT in a simplified way. The requirement is compliance with clearly defined deadlines, payment terms and formal requirements.

NEWS: Flat tax rate method from 1 January 2025

From 1 January 2025, relevant changes take effect for companies that report their VAT using the flat tax rate method. The adjustments concern in particular the change of reporting method, input tax corrections and applications for additional flat tax rates.

Online platform for Swiss VAT

With the ePortal, the Swiss Federal Tax Administration (ESTV) pursues the vision of bringing all services and authorizations together in one place. The platform has been available to companies since November 2022 and was introduced step by step.

In addition to the VAT return, other tax services can also be handled digitally via the ePortal.

Value added tax and VAT returns explained simply

Value added tax affects almost every company in Switzerland that sells goods or services. A correct return is essential to avoid financial and legal consequences.

Besides understanding the legal basis, choosing suitable tools also plays an important role in making the return process efficient.

VAT for electronic platforms: the rules since 1 January 2025

The new rules on platform taxation bring far-reaching changes for platform operators and sellers. In particular, the classification as a supplier and new declaration obligations require a careful review of existing processes.

Companies that sell goods via electronic platforms or operate such platforms should familiarize themselves with the new requirements early on so that they account for VAT correctly.

Rodolfo Intaglietta

13.10.2026