Swiss VAT Return Online: Filing Your VAT Statement Step by Step (2026)

How do you file your VAT return online? Through the FTA's ePortal (ESTV in German): you log in with AGOV, enter the period's revenue in the «MWST-Abrechnung pro» service (and, under the effective method, your input VAT) and submit the return electronically. Effective method: quarterly; net tax rate: semi-annually; in both cases within 60 days of the end of the period. Payment is due within the same deadline.

At a glance

• Portal: the FTA's ePortal, login with AGOV (mandatory since October 31, 2026), service «MWST-Abrechnung pro».
• Deadlines: 60 days after the end of the period, on the same dates every year: Q1 on May 30, Q2 and H1 on August 29, Q3 on November 29, Q4 and H2 on March 1 of the following year (February 29 in leap years). If the day falls on a weekend, it's best to file on the Friday before.
• Payment: PostFinance, IBAN CH60 0900 0000 3000 0037 5, BIC POFICHBEXXX, reference: your VAT number and the reason for payment.
• More time: request a deadline extension free of charge, online only, before the deadline expires.
• Help: technical (ePortal, AGOV): FTA service desk +41 58 461 61 11. VAT questions: VAT contact form or phone your regional team.

This page only covers filing. Rates, the CHF 100,000 threshold and registration are covered in Swiss VAT 2026, Swiss VAT rates and VAT registration. On November 29, 2026, Switzerland votes on raising the standard rate from 8.1% to 8.5%; if accepted, it would apply from 2028 at the earliest. Nothing changes for your 2026 and 2027 returns.

Setting up access: AGOV and «MWST-Abrechnung pro»

One-time registration: in the ePortal, choose the "myESTV" service, log in with AGOV, search for your business, confirm your registered address and choose the FTA services you need. The activation code is always sent to the business's registered address, so allow a few days. Without this registration you can't file a return, and the FTA can estimate your VAT and fine you.

Used "easy" until now? The FTA explains the switch in a step-by-step guide (PDF, in German) and on its page Reporting VAT online.

AGOV instead of CH-LOGIN:

• Since October 31, 2026, registration and login to the ePortal only work with AGOV.
• CH-LOGIN is expected to be switched off at the end of 2027.
• You can link an existing CH-LOGIN account to AGOV. Help: AGOV help.

Set up access as soon as you have your VAT number, not the day before the deadline.

Beware of phishing: FTA emails only come from addresses ending in @admin.ch (or a subdomain of it). Don't click links or enter login details in any other email.

Have this ready before you start

• the period's revenue, split by VAT rate (8.1%, 2.6%, 3.8%) and by domestic/foreign
• under the effective method: all receipts showing VAT (for input VAT)
• invoices from foreign suppliers without Swiss VAT (for reverse-charge acquisition tax, see below)
• your VAT number (CHE-xxx.xxx.xxx) and your AGOV login

Paying: account and reference

Transfer the amount in field 500 to the FTA within 60 days of the end of the period:

If you have a credit (field 510), the FTA refunds it to you. Late-payment interest (4% in 2026) runs automatically from the deadline, without a reminder. If you request an extension, still pay the estimated amount on time.

Source: FTA – Extension of deadline and payment.

Practical tips for filing

You don't upload individual invoices: the portal only asks for period totals. Send attachments only if the FTA explicitly asks for them. You do have to keep invoices and receipts for ten years.

In the plausibility check, the portal flags unusual values in red or yellow. The most common warnings: input VAT higher than the VAT due, a big deviation from the previous period, empty mandatory fields.

If you spot a mistake after submitting, file an adjustment statement in «MWST-Abrechnung pro». The sooner the better: if a difference remains until the annual reconciliation, late-payment interest may apply.

After the financial year comes the annual reconciliation (Jahresabstimmung): you match the submitted returns against your annual accounts; by law, corrections go at the latest into the return for the period in which the 180th day after the end of the financial year falls. After 240 days, the FTA treats the year as final. If you find no errors, you file nothing. Our VAT reconciliation guide shows how.

Filling in the VAT return: the key fields

As a freelancer you usually only need a handful of fields:

• Field 200 – Revenue: total agreed or received consideration for the period, including exempt supplies. Deductions go in fields 220 to 280, for example tax-exempt exports (220) or supplies whose place of supply is abroad (221).
• Fields 303 / 313 / 343 – Tax: taxable revenue at 8.1% (303), 2.6% (313) and 3.8% (343). As a service provider, your revenue almost always goes in field 303; the portal calculates the tax. Fields 302, 312 and 342 only apply to supplies up to 31 December 2023 at the old rates.
• Field 383 – Acquisition tax (Bezugsteuer): services you buy from foreign providers not registered for Swiss VAT (e.g. software subscriptions, advertising, freelancers abroad). You declare them at the Swiss rate. Under the effective method you deduct the same amount again as input VAT in field 400, to the extent you use the service for business. More: Acquisition tax in Switzerland.
• Fields 400 / 405 – Input VAT (effective method only): 400 for material and services, 405 for investments and other operating costs (laptop, office furniture).
• Field 500 / 510 – Result: the amount payable (500) or your credit (510).

With the net tax rate, you enter total revenue including VAT in field 200 and the same revenue in field 323 or 333 at your approved net tax rate. No input VAT: the flat rate covers it. You still owe acquisition tax, without a deduction. Your rate is in the FTA's approval letter; the list by sector is on the FTA page Net tax rate and flat tax rate. Background: net tax rate method. On your invoices you still show the normal rates.

Worked example (effective method): Marco, a fictional IT consultant from Zug, has CHF 30,000 revenue excluding VAT in the quarter, all at the standard rate – VAT due: CHF 2,430. In the same quarter he bought a laptop and software subscriptions, CHF 180 input VAT in total. He enters 30,000 in fields 200 and 303, 180 in the input VAT fields, and transfers CHF 2,250.

Most of the time goes into gathering the numbers, not into the ePortal. In Magic Heidi you see revenue, VAT, input VAT and the amount for the ePortal for each period, with an Excel export; you enter the numbers in the ePortal yourself.

Effective method or net tax rate: how often you file

How often you file depends on the method you chose at VAT registration:

The more you buy and invest, the more the effective method pays off. For copywriters or consultants with almost no expenses, the net tax rate often works out cheaper. Run your last twelve months through both methods. Switching is possible, but only after three years on the effective method and after one year on the net tax rate.

Monthly filing

Worth it if you regularly pay more input VAT than you collect in VAT (e.g. high material or equipment costs): you get your credit back faster. You apply in the FTA portal under "New business" (adjust VAT settlement methods).

Annual filing (since 2025)

Since January 1, 2025 you can apply to file once a year if:

• your annual revenue doesn't exceed CHF 5,005,000,
• your returns for the past three years were filed on time and paid in full,
• you apply in the ePortal within 60 days of the start of the tax period, i.e. by the end of February (newly registered: within 60 days of receiving your VAT number).

During the year you pay instalments set by the FTA: three under the effective method (May 30, August 30, November 30), one under the net tax rate (August 30). You see the instalment amounts in the ePortal from April and can adjust them up to ten days before they're due. You file and pay the annual return by the end of February of the following year. Details: FTA – Annual reporting.

Filing your VAT return late? Deadline extension, late-payment interest and estimated assessment

In short: The VAT deadline is 60 days after the end of the reporting period, for both the return and the payment. You can get more time free of charge with a deadline extension in the FTA portal, and you can extend the payment deadline there by three months. But late-payment interest of 4% per year (the rate since 2026) runs from the due date until payment, even if you're allowed to file the return later. If you still don't file after a reminder, the FTA estimates your VAT at its discretion, starts debt enforcement (Betreibung / poursuite) against you and can fine you.

VAT deadline for Q4 and H2

The return and the payment must reach the FTA within 60 days of the end of the reporting period (Art. 71 and Art. 86 of the VAT Act, MWSTG). For the end of the year that means, every year:

For annual filing, the FTA sets the end of February of the following year for filing and payment. So in all three cases, file by the last working day in February and you don't have to think about the exact date. With the net tax rate you file twice a year (Art. 35 MWSTG): H1 is always due on August 29.

Requesting a VAT deadline extension in the ePortal

1. Log in to the FTA portal (AGOV) and open «MWST-Abrechnung pro».
2. Request the extension directly in the overview. For several returns and several businesses at once (for example as a fiduciary), there are bulk extension requests (Massenfristgesuche).
3. Request it before the 60 days are up. Don't wait for the last day.
4. Still transfer the estimated amount on time. Without the return PDF, use the FTA's payment address: PostFinance, IBAN CH60 0900 0000 3000 0037 5, reference: VAT number and reason for payment. Once you've filed, the payment details are on the return PDF.

How much time you get:

• Filing deadline (return): free of charge and only through the portal. A request by letter or email doesn't count: the FTA requires the electronic procedure for it (Art. 123 of the VAT Ordinance, MWSTV) and can't approve other requests. The FTA doesn't publish how long the extension lasts.
• Payment deadline: online in the same service, by three months after the due date. For more than three months you need a justified request to the FTA's Debt Collection & Partner Data Division (contact form or post). If paying would cause significant hardship, you can request payment in instalments using the online form; the FTA decides case by case.

Important: the FTA charges late-payment interest from the due date (usually day 60) until the payment arrives. An extension for filing the return doesn't move the payment deadline. The payment extension, too, runs "after the due date" according to the FTA, so expect interest to run from day 60 anyway. Sources: FTA – Extension of deadline, FTA – Paying VAT.

Late-payment interest on VAT in 2026: 4%

• Rate: 4% per year since January 1, 2026 (2025: 4.5%). The Federal Department of Finance sets the rate per calendar year in its interest rate ordinance (Zinssatzverordnung EFD, in German).
• From when: from the due date (usually 60 days after the end of the period) until the payment arrives, automatically and without a reminder (Art. 87 para. 1 MWSTG).
• Under CHF 100: if the interest is less than CHF 100, the FTA doesn't charge it (Art. 3 para. 1 of the interest rate ordinance). This doesn't apply to interest on amounts already in debt enforcement.
• Calculation: using the commercial interest method (30/360), as the FTA describes it for the annual reconciliation.

Worked example: if you pay CHF 3,000 VAT 30 days late, the interest comes to CHF 10, below the threshold. With CHF 12,000 and 90 days late it's CHF 120 (12,000 × 4% × 90/360), which you do pay.

Late or missing return: what happens

1. After day 60: late-payment interest runs on the unpaid amount from the due date.
2. Reminder: the FTA sends you a reminder before it starts debt enforcement (Art. 86 para. 2 MWSTG).
3. Estimate and debt enforcement: if there's no return, the FTA sets the provisionally owed amount at its due discretion and starts debt enforcement for it (Art. 86 para. 2). If you file an objection (Rechtsvorschlag), the FTA itself decides on it by ruling (Verfügung), and you have 10 days to appeal (Einsprache) (Art. 86 paras. 3 and 4). If you're entered in the commercial register, debt enforcement has continued as bankruptcy proceedings (Betreibung auf Konkurs) since 2025.
4. Fine: anyone who doesn't file a return on time despite a reminder can be fined, even for negligence (Art. 98 let. b MWSTG).

The estimated assessment in the narrower sense (Ermessenseinschätzung, Art. 79 MWSTG) concerns your bookkeeping: if records are missing or incomplete, or the figures obviously don't match reality, the FTA estimates the tax, for example during a VAT audit, and notifies you with an assessment notice (Einschätzungsmitteilung).

What you can do: file the real return as soon as possible and pay. The provisional estimate doesn't replace the final assessment (Art. 86 para. 7). If you do nothing, the estimated amount becomes your tax debt once the limitation period for assessment (Festsetzungsverjährung) runs out, as a rule five years after the end of the tax period (Art. 42 MWSTG).

Correcting mistakes afterwards: adjustment statement and annual reconciliation

• During the year: you correct a mistake in a single quarterly or semi-annual return with an adjustment statement (Korrekturabrechnung) for that period, online in the ePortal since 2025.
• After closing the year: mistakes you find when closing the books go into the annual reconciliation (a correction under Art. 72 para. 1 MWSTG), with the differences only. By law, at the latest in the return for the period in which the 180th day after the end of the financial year falls. After 240 days without a correction, the FTA treats the year as final; for the 2026 financial year (calendar year) that's August 28, 2027. Guide: VAT annual reconciliation.
• Earlier years: you must correct mistakes you discover as long as the tax period isn't final or time-barred (Art. 72 para. 2). Such a correction counts as a voluntary disclosure (Selbstanzeige, Art. 102 para. 4 MWSTG).
• Interest: on tax you only declare with the annual reconciliation, late-payment interest runs from the due date of the tax period (usually the end of February of the following year) until payment, again only from CHF 100.

Instead of an extension: the numbers already ready

Usually it isn't time for the ePortal that's missing, it's the period totals. Magic Heidi keeps adding up your period's VAT from your invoices and receipts, for the effective method or the net tax rate. The numbers for the form are ready, you transfer them to the ePortal and file without requesting an extension.

Checklist before the year-end deadline

• AGOV login and access to «MWST-Abrechnung pro» work (the activation code is always sent to the business's registered address)
• All invoices up to December 31 entered, all receipts with VAT at hand
• Period totals ready: revenue, tax per rate, input VAT or net tax rate
• Return filed by the last working day in February, PDF confirmation saved
• Amount transferred, with the payment details on the return PDF (or IBAN CH60 0900 0000 3000 0037 5, reference: VAT number and reason for payment)
• If it gets tight: extension requested in the portal before the deadline, and the estimated amount paid anyway (interest runs from day 60)
• Mistakes from earlier periods noted for an adjustment statement or the annual reconciliation

What an invoice must show for the input VAT deduction

• name, location and VAT number of the supplier
• your name or business name and location
• date or period of the supply (an invoice number isn't required by law, but recommended)
• description of the goods or services
• amount, VAT rate and VAT amount

Also keep: receipts for smaller purchases, bank statements as proof of payment and, for mixed-use items, a note on the business share.

Mixed-use example: Léa, a fictional photographer from Lausanne, buys an iPhone for CHF 1,200 including VAT. That price contains CHF 89.92 VAT. She uses it 60% for business, so she may only deduct 60% as input VAT, i.e. CHF 53.95. If you deduct 100%, you pay the difference back in an audit, plus late-payment interest.

Clients and suppliers abroad

Services to business clients abroad (B2B): no Swiss VAT; the client accounts for the tax in their country (reverse charge). For EU clients, check the VAT number in the EU's VIES system. You still declare the revenue in field 200 and deduct it again in field 221.

Services to private individuals: in Switzerland you charge Swiss VAT (usually 8.1%), except for VAT-exempt services such as healthcare or education. For private clients abroad, special place-of-supply rules apply depending on the service; with larger volumes, tax advice is worth it.

Services from suppliers abroad: if there's no Swiss VAT on the invoice, you declare acquisition tax in field 383 (see above).

Invoices in foreign currency: you declare revenue in Swiss francs. The FTA publishes the exchange rates under VAT foreign exchange rates.

For business abroad, keep the client's VAT number, the contract describing the service, correspondence showing where the client is based, and the payment records.