As part of the partial revision of the Value Added Tax Act, the possibility was created to file annually instead of quarterly under certain conditions. This simplification applies to small and medium-sized enterprises and can be used from 2026 or 2027 onwards.

Who can file annually?

Companies with annual turnover up to a certain threshold (currently approx. 5 million CHF) can generally submit an application for annual VAT returns. The application must usually be submitted to the ESTV by the end of the previous year.

Not all companies are automatically eligible – further requirements apply (e.g., no serious VAT violations in the past).

What advantages does annual filing bring?

• Significantly less administrative effort (only one return per year instead of four)

• Better liquidity planning (the tax is only due once a year)

• Less effort for bookkeeping and cooperation with the fiduciary

• Relief especially for companies with simple structures and manageable VAT volume

Are there any disadvantages?

• The tax liability becomes due later – this can have advantages or disadvantages depending on the liquidity situation

• In the case of high input tax surpluses, it may take longer until a refund is made

• Switching back to quarterly filing may not be possible at any time

Practical transition tips

1. Check your eligibility – We are happy to help you clarify whether you meet the requirements.

2. Submit the application in good time: The application for annual VAT returns must be submitted via the ESTV ePortal by the end of February of the relevant year at the latest. For the year 2027, this means: Application by the end of February 2027 at the latest. Newly taxable companies also have 60 days after receiving the VAT number. A prerequisite is, among other things, that the returns of the last three years were submitted on time and in full.

3. Adjust your bookkeeping – Clean monthly recording of VAT-relevant data remains important, even with annual filing.

4. Use “VAT return pro” – Annual filing is also done via the ESTV ePortal.

5. Seek advice – Whether the change is really worthwhile depends on your individual situation (turnover development, input tax surplus, liquidity).

We are happy to check for you:

• Whether annual VAT filing is worthwhile for your company

• How the change can best be implemented technically and organizationally

• How to optimally align your bookkeeping processes with it