Simplified accounting for Swiss entrepreneurs
Manage your VAT with peace of mind thanks to a solution designed for Swiss independent professionals and small businesses.
No more spending hours on your VAT calculations!
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In Switzerland, a company or independent activity generally becomes liable for VAT when its annual turnover from taxable services reaches CHF 100,000. Certain exceptions exist depending on the type of activity, and voluntary registration remains possible in some cases.
Once liable, you must submit VAT statements to the Federal Tax Administration (FTA).
This return allows you to precisely determine your tax situation by calculating:
The VAT invoiced to your customers The recoverable VAT on your professional purchases The final amount to be paid or recoveredRespect the deadlines to avoid penalties and late interest.
| VAT Type | Applicable Rate |
|---|---|
| Standard rate | 8.1% |
| Reduced rate | 2.6% |
| Hospitality rate | 3.8% |
Official source: applicable VAT rates in Switzerland – FTA.
| Criterion | 🔹 Effective method | 🔹 NTRM (Net tax rate method) |
|---|---|---|
| Principle | Declaration of actual invoiced and recoverable VAT. | Application of a flat rate on turnover. |
| Frequency | Quarterly | Semi-annually |
| Precision | ⭐⭐⭐⭐⭐ Very precise | ⭐⭐⭐ Average |
| Simplicity | ⭐⭐⭐ More detailed management | ⭐⭐⭐⭐⭐ Very simple to manage |
| Advantages | • Optimizes VAT recovery • Often advantageous with high expenses • More precise financial vision | • Less administration • Simplified calculations • Less frequent returns |
| Disadvantages | • More accounting follow-up • More complex calculations | • Less precise • Can be less advantageous depending on the activity |
| Ideal for | Companies or independent professionals with significant expenses and many recoverable costs. | Service activities with few costs wishing to reduce the administrative burden. |
Important: the net tax rate method (NTRM) is not available in all cases. It depends notably on turnover, the amount of tax due, and authorization from the FTA.
Fiduly helps Swiss independent professionals, SMEs, and startups centralize the information needed for the VAT statement. The software allows you to track customer invoices, expenses, receipts, applied VAT rates, and the amounts useful for preparing your return.
Fiduly does not replace official sources or tax advice for complex situations, but it reduces manual tasks and keeps accounting more structured.
For an independent professional with an annual turnover of CHF 120,000:
VAT is one of the administrative obligations that generates the most errors for independent professionals and small businesses. A simple calculation error or the wrong rate can lead to corrections and significant time loss.
Applying a rate of 8.1%, 2.6%, or 3.8% to the wrong product or service is a frequent error that directly impacts the declared amount.
Supplier invoices or certain sales can be forgotten during the statement process, which distorts the VAT calculation.
Certain expenses do not entitle you to VAT recovery. Including them by mistake can lead to corrections during an audit.
Certain international services must be declared differently. Incorrect allocation can create discrepancies in your statement.
A delay in submitting the VAT statement can lead to late interest or administrative penalties.
The VAT return is filed directly on the Federal Tax Administration (FTA) portal. You can complete and submit your VAT statement online there.
The frequency depends on the chosen statement method:
It is important to respect the deadlines imposed by the FTA to avoid late interest or penalties.
The effective method consists of declaring the VAT actually invoiced to your customers and the recoverable VAT on your purchases. The NTRM method applies a flat rate to your turnover, which simplifies administrative management.
Yes. Independent professionals and companies can file their VAT returns themselves. However, using accounting software allows you to automate calculations, reduce errors, and save precious time.
A VAT statement notably includes your turnover, the VAT due on your sales, the recoverable VAT on your purchases, and the final balance to be paid or recovered.
An error can lead to corrections, VAT back payments, late interest, or penalties. The most frequent errors concern wrong VAT rates, forgotten transactions, or incorrect income allocation.
Certain services provided internationally are not subject to Swiss VAT, but they must nevertheless be declared correctly. Rules vary depending on the country concerned and the type of service provided.
Accounting software allows you to calculate VAT, apply configured rates, centralize receipts, and more easily prepare the information needed for the VAT statement.
To understand the general obligations of an independent professional, also consult our guide on accounting for independent professionals in Switzerland.
To manage accounting entries and reports in Fiduly, consult the Fiduly accounting support guide.
For the steps in the application, also consult our guide managing VAT with Fiduly.
Calculations, rates, statements, tracking: Fiduly simplifies every step of your VAT management so you can stay focused on your business.
Sign-up for 30 days free trial, no credit card needed.
