Switzerland VAT form guide

The VAT return is a periodic compilation where taxpayers must report all taxable transactions performed in a country during the reporting period. In case no transactions were performed in a given period, a nil VAT return must be submitted.

Deadlines and Frecuency

The deadline to submit periodic VAT returns in Switzerland is by the last day of the second following month after the reporting period – either monthly or quarterly-. The standard reporting period is quarterly. However, Tax Authorities may require monthly filing when the company is in a recurrent refund position.

If your Swiss VAT return results in a payable amount, the deadline for making the payment is the same as the return submission deadline. VAT payments should be made via bank transfer to the Federal Tax Administration. To avoid delays due to banking fees, it is recommended to include a surplus of CHF 15.00 to cover potential incoming wire charges. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If your Swiss VAT return results in a credit position, the excess of input VAT is automatically refunded to the taxpayer within 30 days. If the excess of input VAT claimed via a VAT return is not paid our later than 60 days after the receipt of the VAT return, the VAT credit will increase from the 61st day with interests. Your Marosa team will provide you with the necessary information and guide you through the required steps in this scenario.

VAT Manual

Find additional information in our VAT manual VAT returns in Switzerland.

VAT Templates

Below you’ll find VAT templates available in English: