When is the Swiss VAT return due?

Within 60 days after the end of the period, for both filing and payment. The ESTV can extend the filing deadline on request, but late payment incurs default interest.

Which invoices give the right to deduct input tax?

Invoices showing the supplier's name and VAT number, the date, the description, the amount and the VAT rate or amount. For imports, the customs assessment is the supporting document.

Can a small business file VAT once a year in Switzerland?

Yes, since 2025, if annual turnover is under CHF 5,005,000 and previous returns were filed and paid on time. The ESTV sets instalments during the year and the annual return is due by the end of February.

Documents needed for the quarterly VAT return

A VAT return is only as good as the invoices behind it. This checklist covers what an accountant or fiduciary needs from a client each quarter to prepare the Swiss VAT return, with notes for other countries. Send it at the end of each period and the documents come back with reminders, well before the 60-day deadline.

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1
Sales invoices issued during the period
Required
Including invoices to foreign customers and invoices issued at 0% or exempt.
2
Purchase invoices and expense receipts with VAT
Required
Input tax is deductible only with a document showing the supplier's VAT number and rate.
3
Bank statements for the period
Required
Needed to reconcile payments, especially under cash-based accounting.
4
Credit notes, discounts and cancelled invoices
If it applies
They reduce the VAT due or the input tax claimed.
5
Customs import assessments (import VAT)
If it applies
Swiss import VAT assessments from the customs office (BAZG/OFDF), needed to deduct import VAT.
6
Invoices for services bought from abroad
If it applies
Subject to acquisition tax (reverse charge) in Switzerland.
7
Proof of export for goods sent abroad
If it applies
Customs export documents, needed to apply the 0% rate.
8
Cash register and card terminal reports
If it applies
Daily totals for shops, restaurants and other cash businesses.
9
Private use and own consumption
If it applies
Private share of vehicles, goods taken from stock, staff benefits.
10
Invoices for major investments
If it applies
Machines, vehicles, renovations: large input tax amounts are often checked.
11
Subsidies, donations and other non-consideration income
If it applies
In Switzerland, subsidies can reduce the input tax deduction.
12
Bad debts written off or recovered
If it applies
VAT can be corrected on losses and must be declared again on recoveries.
13
Letters from the tax authority since the last return
If it applies
Assessments, audit notices, change of method or period.

Your contact gets one email with this list, uploads each document from a link without an account, and is reminded until everything is in.

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Tips

In Switzerland the return is due 60 days after the end of the period: quarterly with the effective method, half-yearly with the net tax rate.
Since 2025, Swiss businesses with turnover up to CHF 5,005,000 can apply for annual VAT returns with instalments.
Reconcile VAT with the annual accounts: errors must be corrected within 180 days of year end.
Elsewhere in Europe, deadlines are shorter: often monthly or quarterly, by the 20th of the following month.

Questions

Sources: estv.admin.ch · estv.admin.ch · estv.admin.ch · estv.admin.ch · estv2.admin.ch · fedlex.admin.ch · entreprendre.service-public.gouv.fr · sede.agenciatributaria.gob.es