Value Added Tax

Ein ordentlicher Stapel Akten auf einem Schreibtisch symbolisiert umfassende Treuhand-Dokumentationen und Steuerberatung.

NEWS: Swiss VAT Reforms 2024–2028

Swiss VAT reforms 2024–2028 include the VAT rate increase in 2024, the partial revision of the VAT Act effective 2025, and the digital transformation of the tax administration through 2028. Key topics are the principle of supply/performance, new accounting requirements, platform taxation, and the transition to ePortal/AGOV and “MWST-Abrechnung pro”.

Ein kompetenter Steuerberater steht in einem modern eingerichteten Treuhand-Büro, bereit für mandantenorientierte Beratung.

Rodolfo Intaglietta EN

03.02.2026

Der Schreibtisch zeigt Steuerdokumente neben einem Taschenrechner, ideal für Treuhand- und Steuerberatungsarbeiten.

Value Added Tax

News

NEWS: Changes to the Net Tax Rate Method 2026

As of 2025, VAT accounting under the net tax rate method (SSS) changes significantly. The 50% rule is abolished and replaced by the 10% rule, additional SSS can be applied for directly in the VAT return, special procedures are abolished, and travel agency intermediary services become VAT-exempt and must be declared under code 230.

Rodolfo Intaglietta EN

03.02.2026

Elegantes Büro-Setting mit Dokumenten für Treuhand und Steuerberatung, ideal für professionelle Beratung.

Value Added Tax

News

NEWS: Annual VAT Accounting 2026

Annual VAT accounting as of 2025 allows companies to simplify VAT reporting. The prerequisite is compliance with clearly defined deadlines, payment modalities, and formal requirements.

Rodolfo Intaglietta EN

03.02.2026

Ein Steuerberater bespricht Verträge und unterstreicht präzise Treuhand-Dienstleistungen in einer professionellen Umgebung.

Value Added Tax

News

NEWS: Flat Rate VAT Method 2026

As of January 1, 2025, changes apply to companies using the flat rate VAT method,
particularly affecting accounting method changes, input tax corrections,
the review of flat tax rates, and applications for additional flat rates.

Rodolfo Intaglietta EN

03.02.2026

Ein modern eingerichtetes Büro für Steuerberatung, mit Akten auf dem Tisch, bietet professionelle Treuhand-Dienstleistungen.

Value Added Tax

Wissen

Online platform for Swiss value added tax

With the ePortal, the Swiss Federal Tax Administration pursues the vision of bundling all services and authorizations in one place. The platform has been available to companies since November 2022 and was introduced step by step.

In addition to VAT returns, further tax-related services can also be handled digitally via the ePortal.

Rodolfo Intaglietta EN

03.02.2026

Ein Notizbuch und Brille auf einem Schreibtisch symbolisieren effiziente Steuerberatung und organisierte Treuhanddienste.

Value Added Tax

Wissen

Value Added Tax and VAT return explained simply

Value added tax affects almost every company in Switzerland that sells goods or services. Correct accounting is crucial in order to avoid financial and legal consequences.

In addition to understanding the legal fundamentals, choosing suitable tools also plays an important role in managing the accounting process efficiently.

Rodolfo Intaglietta EN

03.02.2026

Ein Berater in einem Konferenzraum, der für zuverlässige Steuerberatung und Treuhand-Dienstleistungen bereitsteht.

Value Added Tax

Wissen

VAT changes for electronic platforms 2025

The new rules on platform taxation introduce far-reaching changes for platform operators and sellers. In particular, classification as a supplier and new declaration obligations require a careful review of existing processes.

Companies that sell goods via electronic platforms or operate such platforms should familiarize themselves with the new requirements at an early stage in order to correctly account for VAT.

Rodolfo Intaglietta EN

03.02.2026