Online VAT Statement for Swiss Freelancers: Your 2025 Complete Guide

But here's the good news: online filing doesn't have to be complicated. With the right knowledge and tools, you can master Swiss VAT compliance, maximize your deductions, and get back to billable work faster.

This guide covers everything you need to know about filing your online VAT statement in 2025—from current rates and registration thresholds to step-by-step ePortal instructions and common mistakes that trigger audits.

Important: You may see references to a 7.7% rate in older content—this is outdated. The current standard rate is 8.1%, effective since January 1, 2024.

Looking ahead: Switzerland plans to increase the standard rate from 8.1% to 8.8% to fund pension reforms, but this increase has been delayed from 2026 to likely 2028.

Registration Threshold for Freelancers

You must register for VAT if your worldwide annual turnover from taxable supplies exceeds CHF 100,000.

Here's what many freelancers miss: this threshold is calculated on a rolling 12-month basis, not just by calendar year. Once you cross CHF 100,000 in any consecutive 12-month period, you have 30 days to register.

Businesses below the threshold can register voluntarily. Why would you? To reclaim input VAT on business expenses—potentially worth thousands in annual savings.

When to Register

Registration timeline matters:

• Within 30 days of exceeding the threshold or starting taxable activity
• Application processing takes approximately 4 weeks
• Your VAT number follows the format: CHE XXX.XXX.XXX
• You receive a UID (Enterprise Identification Number) alongside your VAT number

Delayed registration means you may owe backdated VAT on invoices already issued. Don't wait.

Critical decision: If you're starting fresh in 2025, skip VAT-declaration Easy. With its May 2026 shutdown approaching, beginning with VAT-declaration Pro saves you a future migration headache.

AGOV Login: The Future of Swiss Government Access

Switzerland is transitioning from CH-Login to AGOV (Swiss Government Account) for all federal services.

Timeline:

• AGOV registration available now
• Mandatory from October 31, 2026
• CH-Login discontinued end of 2027

Set up your AGOV account early to avoid last-minute access issues during tax season.

Choosing Your Filing Frequency: New Options in 2025

Swiss businesses now have three filing frequency options.

Quarterly Filing (Standard)

Most freelancers file quarterly:

• Q1: January-March (due by end of May)
• Q2: April-June (due by end of August)
• Q3: July-September (due by end of November)
• Q4: October-December (due by end of February)

Best for: Freelancers with steady revenue between CHF 100,000-5,000,000 annually.

Monthly Filing

Monthly returns suit businesses regularly in VAT credit positions—meaning you typically pay more input VAT than you collect from customers.

Best for: Freelancers with high equipment or material costs, or those wanting faster refunds.

Annual Filing (New for 2025)

Starting January 1, 2025, SMEs can apply for annual VAT reporting if:

• Annual taxable turnover stays below CHF 5,005,000
• You have a clean compliance history
• You apply by February 28, 2026 via the ePortal

Best for: Smaller freelancers who want to minimize administrative burden and have predictable, lower-volume businesses.

Annual filers must still pay provisional amounts quarterly, reconciling once yearly.

Required Documentation

For VAT deduction claims, you need:

Compliant VAT invoices showing:

• Supplier's VAT number
• Invoice date and number
• Clear description of goods/services
• Amounts with VAT breakdown
• Your business name and address

Additional requirements:

• Receipts for smaller purchases
• Bank statements proving payment
• Business purpose documentation for mixed-use items

Time-saver: Magic Heidi's receipt scanner automatically identifies deductible VAT and flags missing documentation, ensuring you never leave money on the table.

VAT on International Services: Cross-Border Rules

Freelancers with international clients face additional complexity.

B2B Services (Business Clients)

Services to EU/EEA business clients:

• No Swiss VAT charged
• Reverse charge applies (client accounts for VAT in their country)
• You must verify client's VAT number
• Report as zero-rated export service

Services to non-EU business clients:

• Generally no Swiss VAT
• Follow the same reverse charge principle
• Maintain documentation proving client's business status

B2C Services (Private Consumers)

Services to Swiss private clients:

• Always charge Swiss VAT (8.1% standard rate)
• No exceptions

Services to foreign private clients:

• Complex place-of-supply rules apply
• Generally taxable where the customer is located
• May require foreign VAT registration depending on service type and volume
• Consult a tax advisor for significant foreign B2C business

Documentation Requirements

For international transactions, keep:

• Client's VAT number verification (use EU VIES system)
• Contracts clearly stating service nature
• Communication proving client's location
• Bank statements showing international payments

Extension Requests

Need more time? Request an extension via the ePortal before the deadline.

Standard extensions:

• Granted relatively easily for first-time requests
• Usually 30-90 days
• Must provide valid reason
• Still must pay estimated VAT due to avoid interest

When to request:

• Missing documentation from suppliers
• Illness or emergency
• Complex transactions requiring professional advice
• System issues (rare but document thoroughly)

Penalties and Interest

Late filing and payment consequences:

Interest on late payment:

• 4% per year (2026 rate, down from 4.5% in 2025)
• Calculated daily from deadline
• Applied automatically, no exceptions

Fines:

• Repeated late filing: Up to CHF 5,000
• Serious non-compliance: Up to CHF 800,000 in extreme cases
• Intentional fraud: Criminal prosecution possible

Good news: The FTA is generally reasonable with first-time issues if you communicate proactively and demonstrate good faith.

Multi-Currency Handling

Invoice international clients in EUR, USD, or other currencies while Magic Heidi:

• Converts to CHF using official rates
• Applies correct VAT treatment for international services
• Maintains audit trail with exchange rates used
• Generates reports in multiple currencies

Mobile-First Design

Run your business from anywhere:

• Scan receipts at the coffee shop
• Invoice clients from the train
• Check VAT status on your phone
• Sync seamlessly across all devices