Swiss VAT for Freelancers: Your Complete 2025-2026 Compliance Guide

Switzerland's VAT landscape is shifting. From mandatory electronic filing to new annual return options and proposed rate increases, freelancers and self-employed professionals face significant changes in 2025 and beyond.

This guide cuts through the complexity. You'll learn exactly when you must register, how the new ePortal system works, which rates apply to your services, and how to stay compliant while minimizing administrative burden.

Whether you're hitting the CHF 100,000 threshold for the first time or navigating cross-border client work, this comprehensive resource covers everything you need to know.

Key principle: VAT-registered businesses act as tax collectors for the government, not the ultimate payers. The final consumer bears the cost.

The Federal Act on Value Added Tax (VAT Act) governs this system, first introduced in 1995. Today, VAT represents one of Switzerland's most important federal revenue sources, generating over CHF 23 billion annually.

Zero-rated (0%): Technically a tax exemption. Applies to exports and certain international services. You don't charge VAT, but you can still recover input tax on related expenses—a significant advantage.

Implementation Timeline: Originally scheduled for January 2026, this increase has been postponed to most likely January 2028. Parliament finalizes the proposal by March 2025, followed by a public referendum in September 2025.

What this means for you: Continue using current rates through 2025-2027. Monitor FTA announcements for the confirmed implementation date. When rates change, you'll need to update invoicing systems, recalculate prices, and clearly communicate changes to clients.

How to Register: Step-by-Step Process

Registration happens entirely online through the FTA ePortal.

What you'll need:

1. UID number (Unternehmens-Identifikationsnummer) from the business registry, OR your social insurance number if you're a sole proprietor without a commercial registry entry
2. Basic business information: legal form, business activities, estimated annual turnover
3. Contact details and banking information for VAT payments/refunds

The process:

1. Access the FTA ePortal and create an account
2. Complete the VAT registration form (Form 1000)
3. Select your accounting method (effective or net tax rate)
4. Choose your reporting period (quarterly or annual, if eligible)
5. Submit and await confirmation

Timeline: Expect approximately 4 weeks for processing. The FTA issues your VAT registration number (starting with CHE and ending with MWST/TVA/IVA).

Important: Registration doesn't happen retroactively. If you crossed the threshold in June but register in September, your obligation starts from July 1st (beginning of Q3), not January 1st.

Mandatory ePortal Filing

Effective January 1, 2025: All VAT-registered businesses must file returns electronically through the ePortal. Paper submissions are no longer accepted.

If you've been filing paper returns, transition now. The ePortal requires:

• A valid email address
• Two-factor authentication setup
• Modern browser (Chrome, Firefox, Safari, or Edge)

First-time users should allow extra time to familiarize themselves with the interface before the first quarterly deadline.

Annual Filing Option

New for 2025: Businesses with annual turnover not exceeding CHF 5,005,000 and a good compliance history can elect to file VAT returns annually instead of quarterly.

Eligibility requirements:

• Clean compliance record (no late filings or penalties in previous year)
• Turnover under CHF 5,005,000 threshold
• Application submitted through ePortal

How it works:
Make instalment payments on May 30, August 30, and November 30. Submit your final annual return reconciling actual VAT by the following February 28th.

Advantages: Significantly reduced administrative burden. Three advance payments instead of four quarterly calculations. Single comprehensive annual return.

Disadvantages: Cash flow impact if you're typically in credit position. Less frequent refunds if you regularly pay more VAT than you collect.

Digital Platform Deemed Supplier Rules

Effective January 1, 2025: If you operate a digital marketplace or platform facilitating sales in Switzerland, you may be deemed the supplier for VAT purposes.

This affects:

• Marketplace platforms (like Etsy, eBay equivalents)
• App stores
• Online booking platforms
• Gig economy platforms

The principle: The platform, not the individual seller, becomes responsible for VAT collection and remittance when facilitating sales to Swiss customers.

Freelancers affected: If you sell services through platforms, clarify who handles VAT obligations. Some platforms now withhold VAT on your behalf, affecting your net income calculations.

Filing Your VAT Return: Deadlines and Process

Quarterly Filing (Standard)

Your tax year divides into four quarters:

• Q1: January 1 - March 31 (Due: May 31)
• Q2: April 1 - June 30 (Due: August 31)
• Q3: July 1 - September 30 (Due: November 30)
• Q4: October 1 - December 31 (Due: February 28/29)

Filing deadline: 60 days after quarter-end. Payment is due simultaneously with filing.

Annual Filing (New 2025 Option)

If you elect annual filing:

Instalment payments due:

• May 30 (first instalment)
• August 30 (second instalment)
• November 30 (third instalment)

Final return due: February 28 of the following year.

The FTA calculates instalments based on your previous year's VAT liability or your estimated turnover if you're newly registered.

The Filing Process

1. Log into ePortal using your credentials and two-factor authentication
2. Select the correct form: VAT-100 for quarterly/annual returns
3. Enter turnover data:
   • Box 200: Total turnover from taxable supplies
   • Box 221: Export sales (VAT-exempt)
   • Box 225: Transfers covered by notification procedure
   • Box 235: Deductions (discounts, rebates, early payment discounts)
4. Report VAT collected:
   • Box 302: Supplies at 8.1%
   • Box 312: Supplies at 2.6%
   • Box 342: Supplies at 3.8%
5. Claim input tax:
   • Box 400: Input tax on goods, services, and investments
   • Box 405: Input tax on imports
   • Box 410: Input tax adjustments
6. Review calculation: The ePortal automatically calculates net VAT due or refund owed
7. Submit return: Digital signature confirms submission
8. Make payment: Pay through ePortal interface or via bank transfer using provided reference number

Late filing penalties:

• Interest: 4.75% annually on overdue amounts
• Fines: Up to CHF 800,000 for false returns, CHF 20,000 for negligence
• Reminder fees: CHF 20-50 per reminder letter

Imports and Acquisition Tax

When you purchase services from foreign suppliers:

Bezugsteuer (acquisition tax): You may owe Swiss VAT on imported services through the reverse charge mechanism.

Calculation: Apply appropriate Swiss VAT rate to the service value. Report this as both output tax (Box 382) and simultaneously claim as input tax (Box 400) if it's a deductible business expense—often resulting in net-zero effect.

Common scenarios:

• Software subscriptions from US companies
• Marketing services from EU agencies
• Professional consulting from foreign providers

Record-Keeping Requirements

What to keep:

• All VAT invoices received (purchases)
• Copies of all VAT invoices issued (sales)
• Credit card statements and receipts
• Bank statements showing payments
• Import/export documentation
• Contracts with clients and suppliers

How long: Minimum 10 years from transaction date.

Format: Electronic storage acceptable if records remain readable, complete, and accessible for audits.

Best practice: Scan paper receipts immediately. Use cloud accounting software with automatic backup. Organize by quarter/year for easy retrieval during audits.

Practical Examples: Real-World Scenarios

Example 1: IT Consultant Crossing the Threshold

Situation: Lukas, a freelance software developer in Zürich, invoiced CHF 85,000 in 2024. He lands a major contract in February 2025 worth CHF 40,000, bringing his rolling 12-month total to CHF 95,000. By April, ongoing smaller projects push him to CHF 108,000.

Action required:

• In April, Lukas recognizes he'll exceed CHF 100,000 this quarter
• He registers via ePortal within 30 days (by end of April)
• Registration becomes effective July 1, 2025 (start of Q3)
• Beginning July 1st, Lukas must:
  • Charge 8.1% VAT on all new invoices
  • Track all input VAT on business expenses
  • File his first return by August 31 for Q3

Q3 calculation (simplified):

• Revenue: CHF 35,000
• VAT charged (8.1%): CHF 2,835
• Business expenses: CHF 8,000
• Input VAT (8.1%): CHF 648
• Net VAT due: CHF 2,835 - CHF 648 = CHF 2,187

Lukas files this via ePortal by August 31 and pays CHF 2,187.

Example 2: Marketing Consultant with EU Clients

Situation: Sophie provides marketing consulting to both Swiss and European clients. In Q2 2025:

• Swiss client A: CHF 8,000 project (VAT-taxable)
• German client B: CHF 12,000 project (B2B, reverse charge)
• Swiss client C: CHF 5,000 project (VAT-taxable)

Invoice approach:

Swiss Client A:

• Services: CHF 8,000
• VAT 8.1%: CHF 648
• Total: CHF 8,648

German Client B:

• Services: CHF 12,000
• VAT: CHF 0 (reverse charge - client accounts for German VAT)
• Invoice note: "Reverse charge - Art. 196 EU VAT Directive"
• Total: CHF 12,000

Swiss Client C:

• Services: CHF 5,000
• VAT 8.1%: CHF 405
• Total: CHF 5,405

Q2 VAT return:

• Box 200 (total turnover): CHF 25,000
• Box 221 (exempt sales to foreign clients): CHF 12,000
• Box 302 (taxable at 8.1%): CHF 13,000
• VAT charged: CHF 1,053
• Input tax claimed: CHF 450 (on CHF 5,500 expenses)
• Net VAT due: CHF 603

Sophie reports all revenue but only pays VAT on the Swiss portion.

Example 3: Trainer Considering Voluntary Registration

Situation: Marc conducts business training seminars. His 2024 revenue was CHF 65,000—below the mandatory threshold. However:

• He purchased CHF 15,000 in video equipment (+ CHF 1,215 VAT)
• He rents training spaces regularly (+ VAT charged)
• He plans to invest CHF 20,000 more in equipment in 2025
• Most clients are VAT-registered corporations who can reclaim VAT

Analysis:

Without VAT registration:

• No VAT charged to clients (potentially attractive pricing)
• Cannot reclaim CHF 1,215 paid on equipment
• Cannot reclaim ~CHF 1,600 expected on 2025 equipment
• Total lost input VAT: ~CHF 2,815

With voluntary registration:

• Must charge 8.1% VAT (on his CHF 65,000 = CHF 5,265)
• Can reclaim past equipment VAT: CHF 1,215
• Can reclaim future equipment VAT: CHF 1,620
• Can reclaim VAT on ongoing expenses: ~CHF 800/year
• Net annual cost: CHF 5,265 - CHF 3,635 = CHF 1,630

Decision: Marc voluntarily registers because:

1. Input tax recovery exceeds 50% of his VAT collection
2. His B2B clients don't care about the VAT markup
3. He projects continued equipment investments
4. He prefers a more "established" business image

Important: Marc must remain registered for the full 2025 calendar year minimum, even if circumstances change.

Cost-benefit analysis: Fiduciary services typically cost CHF 150-300 per hour or CHF 500-1,500 per year for basic VAT filing support. If this saves you even 10 hours of research time and reduces error risk, it pays for itself.

Tools and Resources

Official Resources

Federal Tax Administration (FTA):

• Main VAT portal: Official rates, regulations, and announcements
• ePortal access: Filing platform
• VAT Info publications: Detailed guidance on specific topics
• Industry-specific rate tables: Net tax rate method percentages

Canton tax administrations:
While VAT is federal, cantons provide supplementary business support and can answer general questions.

Conclusion: Mastering Swiss VAT in 2025 and Beyond

Swiss VAT compliance doesn't have to be overwhelming. The fundamentals are straightforward: register when required, charge the correct rates, track your expenses, file on time through the ePortal, and keep proper records.

The 2025 changes—mandatory electronic filing, annual return options, and digital platform rules—actually simplify compliance for most freelancers. The ePortal streamlines submission, annual filing reduces administrative frequency, and platform deemed supplier rules eliminate confusion about marketplace sales.

Looking ahead to 2026-2028, monitor the proposed rate increases. While parliamentary approval and public voting could shift timelines, preparing early prevents last-minute scrambles. When rates change, simply update your systems and communicate clearly with clients.

Key takeaways:

1. Monitor your threshold constantly – rolling 12-month calculation, not calendar year
2. Register promptly – within 30 days when crossing becomes foreseeable
3. Use the ePortal – mandatory for all 2025+ filings
4. Consider annual filing – dramatically reduces admin if you qualify
5. Get cross-border invoicing right – reverse charge for B2B EU clients
6. Keep meticulous records – 10 years, organized by quarter
7. Stay informed – FTA announcements, rate changes, regulation updates

With proper systems and tools, VAT compliance becomes routine—just another manageable aspect of running your successful Swiss freelance business.

Last updated: January 2025. This guide reflects current Swiss VAT regulations as of publication. VAT rates, thresholds, and procedures may change. Always verify current requirements with the Federal Tax Administration (ESTV/AFC/AFD) before making business decisions.