When do I have to file and pay VAT?
Last checked: 27.10.2026 · Responsible: Nicolas Christen
In short
Normally you file VAT every quarter, or every half year with the net tax rate method. The return and payment are due 60 days after the end of the period (Art. 71 and Art. 86 VAT Act). Since 1 January 2025, companies with turnover of no more than CHF 5,005,000 can apply to file once a year, but then pay in instalments.
Which reporting period applies to me?
With the effective method you file quarterly. If you use the net tax rate method, you file half-yearly.
By when must the return reach the FTA?
Within 60 days after the end of the reporting period (Art. 71 para. 1 VAT Act). You must also pay the tax within the same period (Art. 86 para. 1 VAT Act). For the third quarter (July to September), that means: return and payment by the end of November. Late payment incurs default interest.
Who may file only once a year?
Since 1 January 2025, annual filing is possible if turnover in the previous period did not exceed CHF 5,005,000 and you filed and paid all returns on time in the last three periods. You then pay in instalments: three with the effective method, one with the net tax rate method. The annual return must be filed and paid by the end of February of the following year.
You apply in the FTA's ePortal. Newly registered companies have 60 days from receiving their VAT number to do so.
Which programs create the VAT return?
Checked accounting solutions by starting price. What matters is that your program creates the return from your accounting data.
| Solution | Prices | Score | VAT return | Connection to Swiss banks | Access for accountants |
|---|---|---|---|---|---|
| Banana Buchhaltung | from CHF 0 / month | 71Good | ✓ Yes | ✓ Yes | ✓ Yes |
| CashCtrl | from CHF 0 / month | 71Good | ✓ Yes | ✓ Yes | ✓ Yes |
| Magic Heidi | from CHF 0 / month | 86Very good | ✓ Yes | ✓ Yes | ✓ Yes |
| Run my Accounts | from CHF 0 / month | 86Very good | ✓ Yes | ✓ Yes | ✓ Yes |
| SoloDesk | from CHF 0 / month | 71Good | ✓ Yes | Ask the provider | ✓ Yes |
| Swiss21 | from CHF 0 / month | 86Very good | ✓ Yes | ✓ Yes | Ask the provider |
| Pfeffersack | from CHF 60 / year | 71Good | ✓ Yes | ✓ Yes | ✓ Yes |
| Crésus | from CHF 15 / month | 57Satisfactory | ✓ Yes | ✓ Yes | Ask the provider |
| Exxas | from CHF 19 / month | 43Adequate | Ask the provider | Ask the provider | ✓ Yes |
| Infinity | from CHF 24 / month | 86Very good | ✓ Yes | ✓ Yes | ✓ Yes |
| MILKEE | from CHF 24.90 / month | 57Satisfactory | ✓ Yes | ✓ Yes | ✓ Yes |
| Blond.swiss | from CHF 25 / month | 86Very good | ✓ Yes | ✓ Yes | ✓ Yes |
| bexio | from CHF 35 / month | 100Excellent | ✓ Yes | ✓ Yes | ✓ Yes |
| CustomerCore | from CHF 39 / month | 43Adequate | Ask the provider | ✓ Yes | ✓ Yes |
| KLARA | from CHF 55 / month | 100Excellent | ✓ Yes | ✓ Yes | ✓ Yes |
| Proffix Px5 | from CHF 62.10 / month | 14Weak | Ask the provider | ✓ Yes | Ask the provider |
| Winbiz | from CHF 64 / month | 29Weak | Ask the provider | ✓ Yes | Ask the provider |
| Abacus | Price depends on project scope, quote via partner | 86Very good | ✓ Yes | ✓ Yes | ✓ Yes |
| Accounto | Monthly fee per company, price on request | 43Adequate | Ask the provider | ✓ Yes | Ask the provider |
| AdmiCash | Price not online, on request from the provider | 14Weak | Ask the provider | Ask the provider | Ask the provider |
| Infoniqa ONE 50 (früher Sage 50) | Price not online, on request from the provider | 0Weak | Ask the provider | Ask the provider | Ask the provider |
| mySORBA | Price depends on plan and users, quote from the provider | 43Adequate | Ask the provider | Ask the provider | Ask the provider |
| Odoo | Prices on odoo.com, not stated in CHF | 0Weak | Ask the provider | Ask the provider | Ask the provider |
| PiNUS21 | Annual plan, price in the provider's configurator | 43Adequate | ✓ Yes | Ask the provider | ✓ Yes |
| SelectLine | Price not online, on request from the provider | 29Weak | ✓ Yes | Ask the provider | Ask the provider |
| Topal | Rental or licence, prices in the provider's price lists (PDF) | 71Good | ✓ Yes | ✓ Yes | Ask the provider |
From our checked data, excl. VAT. The order does not depend on commissions.