Swiss TV: Deadline of 28 February 2026 not to be missed

VAT Reminder: 28 February, a deadline not to be missed

Several VAT changes must be announced to the Federal Tax Administration (FTA) within strict deadlines, often within 60 days after the end of the previous tax period, i.e. before 28 February 2026.

If you'd like these changes to take effect from the start of the current fiscal period, as of 1 January 2026, the notification must be sent to the AFC before 28 February. After this date, the effect can only be applied to the following period.

VAT changes to announce – these concern the following points:

1. Radiationin the register of VAT taxable persons

• • • • • If the determining turnover no longer reaches the threshold (CHF 100,000 or 250,000) and it can be assumed that it will not be reached for the following tax period (2026), the liable party may request deregistration at the end of the tax period during which the threshold ceases to be reached for the first time (2025).
  • • • • If the deadline is missed, the taxable person is deemed to have opted for voluntary taxation for the current year (2026).

2. DadAnnual statement

• • • • • If you meet the following conditions: turnover including VAT ≤ CHF 5,005,000 for the previous tax period and compliance (submission of returns and payments) for the previous 3 tax periods (Art. 76b OTVA), you can request to switch to annual accounting.
  • • • • The request to establish an annual reconciliation must be made via the AFC portal no later than 60 days after the start of the tax period from which you wish to switch to annual reconciliation, i.e. before 28 February 2026.

3. Change of method (net tax debt rate (TDFN) / flat rates (TF) → effective method) and accounting method (agreed considerations or considerations received)

• • • • • Taxpayers who wish to switch from the TDFN/TF method to the effective method must notify the AFC no later than 60 days after the start of the tax period from which they wish to prepare their statements using the effective method. In case of late notification, the change is not permitted for the current year.
• • • • • The same deadlines apply for the reverse change, i.e. from the effective method to the TDFN (once the 3-year period has elapsed) / TF.
          The same deadlines apply to changing the billing method: according to the invoice date (agreed services) or according to the payment/receipt date (services rendered).

4. Creation of a VAT group

• • • • • The AFC may authorise group taxation retroactively to 1 January of the current year, provided that no entity has yet submitted its tax return for the first quarter (Art. 71 VAT Act).

5. Purchases of services from abroad 

• • • • • This time limit also applies to the payment of acquisition tax for persons not liable for VAT.
      • • In fact, any company or individual established in Switzerland that is not subject to VAT and has purchased services from abroad for an amount exceeding CHF 10,000 during the year 2025 is liable for tax on such purchases at the standard rate of 8.11%.

→ The person or company concerned must voluntarily declare themselves to the AFC and pay the VAT within 60 days of the end of the civil year, which is before 28 February 2026.

What do we do now? 

• Quickly check if any of these cases apply to you or if it would be beneficial for your company to make a change.
• If you wish for a change to take effect at the beginning of the current tax year, the communication must reach the AFC within the statutory deadline – in practice: before 28 February.

Our VAT team is here to support you

If you have any doubts, our team of specialists is on hand. We can examine your situation, prepare and transmit the necessary notifications to the AFC in the required format.