--- title: "Checklist to start the year: correctly declare your VAT returns in Switzerland" description: "Checklist for the start of 2026: which deadlines and steps matter for Swiss VAT and how to finalise your setup without additional back payments." image: https://mag.exporto.de/hubfs/SchweizMwSt.png --- [![exporto-insighs-logo](https://mag.exporto.de/hubfs/exporto-insighs-logo.svg "exporto-insighs-logo")](https://mag.exporto.de/en?hsLang=en) - [Home](https://mag.exporto.de/en) - [Newsletter](https://mag.exporto.de/en/newsletter) - Company - [English](https://mag.exporto.de/en/checklist-start-of-year-swiss-vat) - [Deutsch](https://mag.exporto.de/checkliste-zum-jahresstart-mwst-schweiz-richtig-abschließen) [CH](https://mag.exporto.de/en/tag/ch) [Customs & Tax](https://mag.exporto.de/en/tag/customs-tax) ![Image of Katharina Knoop](https://mag.exporto.de/hs-fs/hubfs/Author-Katharina-Knoop-002-exporto.png?height=60&name=Author-Katharina-Knoop-002-exporto.png) ###### [Author Katharina Knoop](https://mag.exporto.de/en/author/katharina-knoop) - ###### 10 min read - ###### Jan 27, 2026, # Checklist to start the year: correctly declare your VAT returns in Switzerland ## New year, new tax period: This checklist shows what matters for Swiss VAT now and how to align returns, year-end reconciliation and accounting so that your Swiss setup enters 2026 without surprises. ![Tax Switzerland](https://mag.exporto.de/hs-fs/hubfs/SchweizMwSt.png?height=420&name=SchweizMwSt.png) With the start of the new year, a lot of retailers are working tirelessly to complete their annual financial statements and plan 2026. While selling in Switzerland it is easy to overlook another key factor besides the sales and growth targets: the Swiss value added tax (VAT). Overlooking deadlines or obligations can quickly lead to unnecessary additional payments or fines, additional coordination or missed input tax refunds.  To prevent scenarios like these from happening we have summarised the most important points that you can use to organise your Swiss Set-Up in a way that is technically sound and free of surprises in the new year. ## 1. Submitting your Q4 declarations on time: The following applies for all companies subject to VAT in Switzerland:  Q4 2025 declarations have to be submitted to the Federal Tax Administration (FTA) by 28th of February 2026. Any resulting tax liability must also be paid by the 28th of February 2026. **Therefore, please make sure to check if all sales and input taxes for Q4 have been completely and correctly recorded.** ## **2. Annual tax settlement 2025** Following the Q4 declaration is another important step: the annual tax settlement for 2025. This is used to compare the submitted declarations in 2025 with the finalized accounting for 2025.  Do the declared sales match the annual tax settlement? Have all the input taxes been taken into account? Is there a difference between the finalized accounts and the already submitted declarations? It is important to note a special feature in the swiss system, which significantly differs from the german, for example: In Switzerland the annual tax settlement only has to be submitted if there are dissimilarities. The annual tax settlement also only has to show the dissimilarities from the previously declared values - not the total for the entire year. If the annual tax settlement has not been received by the FTA in a timeframe of 240 days, it will be assumed that there are no differences and the tax period has been finalized. ## **3. Review your Swiss Set-Up** The start of the new year is the ideal time to thoroughly review your Swiss Set-Up - technically and procedurally. Take the following question into consideration:  ### Is your accounting properly separated? ** Check** whether revenue taxable in Switzerland is posted to separate accounts or cost centers – clearly separated from revenue in other countries/markets. ### Are platform revenues being treated properly? **Compare** which revenues fall under platform taxation and make sure they are not recorded again as your own Swiss VAT-liable revenues. **Check** whether these tax-exempt platform revenues are shown separately in the accounts (for example on dedicated accounts or with separate markings). ### Are invoices being issued correctly? **Review** whether invoices only show VAT where there is in fact a Swiss tax liability. **Pay particular attention to** invoices for platform sales: is VAT shown even though the tax liability lies with the platform, and is any reference to platform taxation missing? ### Has a declaration of subordination abroad been issued and is it used accurately? **Clarify** whether a declaration of subordination abroad exists and is applied to all relevant shipments. **Make sure** it is clearly defined who appears as the importer and how import taxes are treated in the Swiss VAT return. Typical warning signals that your swiss set-up has not been set up in an optimal way is, for example: Platform revenue and shop revenue are not separated inside the accounts. While topics about Swiss taxes are discussed, the platform contracts, customs documents and invoices are only looked at individually. Swiss customers are reporting unusual and additional delivery costs or report intransparent pricings.  If one or even more points made above call home, a complete check of the set-up should be done and perhaps a thorough restructuring would be the better choice moving forward. ## How exporto helps with the Swiss VAT Set-Up The checklist shows: VAT obligation, input duty, platform taxation, accounting and invoicing are tightly intertwined in Switzerland. The tricky situations in daily business start once tax and operation topics are analysed individually - for example once customs processes, logistics, platform sales and VAT-declarations are not based on the same data sets.  exporto combines the mentioned areas with an integrated solution: **Fiscal Representation and VAT-Compliance** for Switzerland are handled inhouse - from registering with authorities to VAT declarations and coordination with accounting. **Customs clearance, logistics and returns** are technically connected conceptualise import duties and revenue correctly and taken into consideration for the VAT declaration. ****Platform revenue and sales revenue**** will be separated correctly to avoid double taxation and avoid missing out on input tax potential. Working with all of these steps a mere obligation to declare VAT becomes more than just a form process: Your Swiss business can be drawn up more securely, transparently and efficiently in the long run - clear roles, traceable dataflows and a Set-Up that grows with you. If you have questions after reading our checklist for the currently Swiss Set-Up, then it would be a great time to do a structured check up - functionally and procedurally. exporto will support you building a sustainable and efficient business inside Switzerland. Feel free to contact us.   This article was translated by Nejla Mehanija.   ###### Share [![Author Facebook](https://mag.exporto.de/hubfs/raw_assets/public/Child-Themes/STORM-LITE-child/Images/icon/facebook-deep-blue.svg "Author Facebook")](http://www.facebook.com/share.php?u=https://mag.exporto.de/en/checklist-start-of-year-swiss-vat) [![Author Linkedin](https://mag.exporto.de/hubfs/raw_assets/public/Child-Themes/STORM-LITE-child/Images/icon/Linkedin-deep-blue.svg "Author Linkedin")](http://www.linkedin.com/shareArticle?mini=true&url=https://mag.exporto.de/en/checklist-start-of-year-swiss-vat) [![Author Twitter](https://mag.exporto.de/hubfs/raw_assets/public/Child-Themes/STORM-LITE-child/Images/icon/X_logo_2023-deep-blue.svg "Author Twitter")](https://twitter.com/intent/tweet?text=I%20found%20this%20interesting%20blog%20post&url=https://mag.exporto.de/en/checklist-start-of-year-swiss-vat) [![Author Email](https://mag.exporto.de/hubfs/raw_assets/public/Child-Themes/STORM-LITE-child/Images/icon/Email%20envelop%20green.svg "Author Email")](mailto:?subject=Check%20out%20https://mag.exporto.de/en/checklist-start-of-year-swiss-vat%20&body=Check%20out%20https://mag.exporto.de/en/checklist-start-of-year-swiss-vat&media=https://19829949.fs1.hubspotusercontent-eu1.net/hubfs/19829949/SchweizMwSt.png) ### Comments ### About the Author ![Image of Katharina Knoop](https://mag.exporto.de/hs-fs/hubfs/Author-Katharina-Knoop-002-exporto.png?height=80&name=Author-Katharina-Knoop-002-exporto.png) #### Katharina Knoop As Senior Marketing Manager for exporto GmbH, Katharina Knoop is coordinating the planning, production and publication of content relating to all aspects of cross-border e-commerce for over 4 years. ### Subscribe to our newsletter Get the latest posts and updates straight to your inbox. #### Popular Posts [![Featured Image](https://mag.exporto.de/hubfs/julio-lopez_300x175-1.jpg)](https://mag.exporto.de/en/e-commerce-sales-events?hsLang=en) ###### [E-Commerce Sales Events 2026: Planning, Markets and Tips](https://mag.exporto.de/en/e-commerce-sales-events?hsLang=en) [![Featured Image](https://mag.exporto.de/hubfs/2026_06_Bild_Blog_Post_Linkdein.png)](https://mag.exporto.de/en/local-customer-experience-drives-conversion?hsLang=en) ###### [Why Local Customer Experience Drives Conversion, Retention and NPS](https://mag.exporto.de/en/local-customer-experience-drives-conversion?hsLang=en) [![Featured Image](https://mag.exporto.de/hubfs/Schweiz%20Versand%20Pakete.png)](https://mag.exporto.de/en/cross-border-shipping-to-switzerland?hsLang=en) ###### [Cross-Border Shipping to Switzerland](https://mag.exporto.de/en/cross-border-shipping-to-switzerland?hsLang=en) ## Related Posts #### [E-Commerce Sales Events 2026: Planning, Markets and Tips](https://mag.exporto.de/en/e-commerce-sales-events?hsLang=en) Sales events such as Black Friday, Cyber Monday or seasonal sales are a fixed pa... [Read More](https://mag.exporto.de/en/e-commerce-sales-events?hsLang=en) ###### 12 minute read #### [Why Local Customer Experience Drives Conversion, Retention and NPS](https://mag.exporto.de/en/local-customer-experience-drives-conversion?hsLang=en) Many retailers invest in new markets, better products and more marketing. Yet th... [Read More](https://mag.exporto.de/en/local-customer-experience-drives-conversion?hsLang=en) ###### 10 minute read #### [Cross-Border Shipping to Switzerland](https://mag.exporto.de/en/cross-border-shipping-to-switzerland?hsLang=en) Learn how online retailers can set up shipping to Switzerland efficiently: with ... [Read More](https://mag.exporto.de/en/cross-border-shipping-to-switzerland?hsLang=en) ###### 10 minute read #### [Platform taxation in Switzerland](https://mag.exporto.de/en/platform-taxation-in-switzerland?hsLang=en) Answers to the most common questions from online retailers [Read More](https://mag.exporto.de/en/platform-taxation-in-switzerland?hsLang=en) ###### 7 minute read ![exporto-logo_main-1](https://mag.exporto.de/hubfs/exporto-logo_main-1.svg "exporto-logo_main-1") In our blog, you can find exciting insights on current topics related to cross-border e-commerce. [![Linkedin](https://mag.exporto.de/hubfs/raw_assets/public/Child-Themes/STORM-LITE-child/Images/icon/linkedin.svg)](https://www.linkedin.com/company/exporto-commerce) [![Instagram](https://mag.exporto.de/hubfs/Instagram.svg)](https://www.instagram.com/exporto.team/) #### Company - [exporto](https://exporto.de/en) - [Our solution](https://exporto.de/en/solution) - [About us](https:/exporto.de/ueber-uns) - [career at exporto](https://www.exporto.de/en/career) #### exporto Insights - [Blogposts](https://mag.exporto.de/en) - [Subscribe Newsletter](https://mag.exporto.de/en/newsletter) - [Downloads](https://mag.exporto.de/en/downloads) #### Legal - [Privacy Policy](https://www.exporto.de/en/legal/privacy-policy) - [Legal Notice](https://www.exporto.de/en/legal/imprint) - [Cookie-settings](https://consent.cookiebot.com/bf3a3a2e-525f-4334-971a-e8679773a5d4/cd.js) - Accessibility --- © 2025 exporto GmbH. All rights reserved. ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Katharina Knoop", "url" : "https://mag.exporto.de/en/author/katharina-knoop" }, "dateModified" : "2026-01-27T17:33:02.694Z", "datePublished" : "2026-01-27T17:27:03.000Z", "headline" : "Checklist to start the year: correctly declare your VAT returns in Switzerland", "image" : [ "https://mag.exporto.de/hubfs/SchweizMwSt.png" ], "mainEntityOfPage" : { "@id" : "https://mag.exporto.de/en/checklist-start-of-year-swiss-vat", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://mag.exporto.de/hubfs/exporto-logo_main-1.svg" }, "name" : "exporto GmbH" } } ``` ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "about" : [ { "@type" : "Thing", "name" : "CH" }, { "@type" : "Thing", "name" : "Customs & Tax" } ], "articleSection" : "CH", "author" : { "@type" : "Person", "description" : "As Senior Marketing Manager for exporto GmbH, Katharina Knoop is coordinating the planning, production and publication of content relating to all aspects of cross-border e-commerce for over 4 years.", "image" : "https://19829949.fs1.hubspotusercontent-na1.net/hubfs/19829949/Author-Katharina-Knoop-002-exporto.png", "name" : "Katharina Knoop", "url" : "https://mag.exporto.de/en/author/katharina-knoop" }, "dateModified" : "2026-01-27T17:33:02+0000", "datePublished" : "2026-01-27T17:27:03+0000", "description" : "Checklist for the start of 2026: which deadlines and steps matter for Swiss VAT and how to finalise your setup without additional back payments.", "headline" : "Checklist to start the year: correctly declare your VAT returns in Switzerland", "image" : [ "https://19829949.fs1.hubspotusercontent-eu1.net/hubfs/19829949/SchweizMwSt.png" ], "inLanguage" : "en", "keywords" : "CH, Customs & Tax", "mainEntityOfPage" : { "@id" : "https://mag.exporto.de/en/checklist-start-of-year-swiss-vat", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://19829949.fs1.hubspotusercontent-na1.net/hubfs/19829949/exporto-logo_main-1.svg" }, "name" : "exporto GmbH" }, "url" : "https://mag.exporto.de/en/checklist-start-of-year-swiss-vat" } ```