Switzerland

CH VAT Return

Preparing and filing the Swiss VAT return (MWST-Abrechnung, decompte TVA) for tax year 2026. Covers who files (CHF 100,000 worldwide turnover test, foreign businesses, electronic platforms since 1 January 2025), the 8.1%, 2.6% and 3.8% rates, output tax, reverse charge on services from abroad (Bezugsteuer) and input tax, the effective method, the net tax rate method (Saldosteuersatz, CHF 5,024,000 and CHF 108,000 caps) and the flat tax rate method (Pauschalsteuersatz), quarterly, half-yearly, monthly and the new annual settlement with ESTV instalments, the 60-day filing and payment deadline, corrections, default interest of 4.0% and penalties.