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VAT Return on estv.admin.ch: Step by Step

Filing your VAT return online: How to correctly fill out the form on estv.admin.ch. Step-by-step guide for self-employed professionals in Switzerland.

e
einzly Redaktion
Tax & Finance Editorial
6 min read
2 Jan 2026

01When Do I Need to File the Return?

The filing deadline depends on your chosen accounting method. The general rule is: the return must be submitted to the FTA (Federal Tax Administration) and the amount owed must be transferred within 60 days after the end of the accounting period.

MethodPeriodDeadline
Effective methodQ1: Jan -- Mar31 May
Effective methodQ2: Apr -- Jun31 August
Effective methodQ3: Jul -- Sep30 November
Effective methodQ4: Oct -- Dec28 February
Flat tax rate methodH1: Jan -- Jun31 August
Flat tax rate methodH2: Jul -- Dec28 February
Do not miss the deadlinesIf you file late, the FTA charges default interest of 4% per year. In addition, a discretionary assessment may be carried out -- which usually results in a higher amount than your actual liability.

02Preparation: What You Need

Before you log in to the FTA portal, you should have the following information ready:

  • Total revenue for the period -- the sum of all invoiced services (incl. or excl. VAT, depending on the method)
  • Revenue broken down by tax rates -- how much falls under 8.1%, 2.6% and 3.8%?
  • Input tax (effective method only) -- the VAT you paid on your own purchases
  • Non-taxable services -- e.g. exports or exempt revenues
  • Login credentials for the FTA portal -- you need a CH-LOGIN ID or a SuisseID certificate

If you keep your books up to date, these figures can be compiled quickly. If not, you will need to go through all receipts from the past months -- a good reason to keep your bookkeeping current on a monthly basis. Whether you need to file a return at all depends on whether you meet the VAT obligation from CHF 100,000.

Practical tipCreate a VAT folder (physical or digital) where you collect all relevant summaries per quarter/half-year. That way, you only need to transfer the numbers when filing.

03Step by Step: Filling Out the Form

You file the VAT return online at estv.admin.ch. Here is the procedure:

1
Log in at estv.admin.ch.

Go to the FTA portal and log in with your CH-LOGIN ID. Select 'VAT return' and the corresponding accounting period.

2
Field 200: Total revenue.

Enter the total revenue here -- for the effective method excl. VAT, for the flat tax rate method incl. VAT. This value is the basis for all further calculations.

3
Field 220/221: Non-taxable services.

If you have exports, services provided abroad or tax-exempt revenues, enter them here. They will be deducted from the total revenue.

4
Field 300/310/340: Tax calculation.

The taxable revenue is broken down by tax rates: Field 300 (standard rate 8.1%), Field 310 (reduced rate 2.6%), Field 340 (special rate 3.8%). The form calculates the VAT automatically.

5
Field 400: Input tax (effective method only).

Enter the input tax you paid on your business purchases. Material costs, software subscriptions, office equipment -- everything you paid with VAT.

6
Field 500: Amount payable.

The form calculates the difference between VAT owed (Fields 300-340) and input tax (Field 400). The result is the amount you need to pay.

7
Submit the return and make payment.

Check all figures, confirm the return and transfer the amount to the FTA account. You will receive the payment reference after submission.

04Effective vs. Flat Tax Rate Return

Depending on the method, you fill in different fields. If you use the flat tax rate method, the return is significantly simpler. Here is a direct comparison:

AspectEffective methodFlat tax rate method
FrequencyQuarterly (4x/year)Semi-annually (2x/year)
Field 200Revenue excl. VATRevenue incl. VAT
Tax calculationFields 300/310/340 by rateIndustry rate on gross revenue
Input tax (Field 400)Yes, fully deductibleNo
EffortHigh (all receipts needed)Low (revenue only)
Form complexityMedium to highSimple
Important for the flat tax rate methodIf you use the flat tax rate method, you enter the gross revenue (incl. VAT) in Field 200. The form then applies your industry-specific flat tax rate. You do not need to record any input tax.

05Common Mistakes and Tips

We see these mistakes time and again with VAT returns -- especially among self-employed professionals who also need to account for reverse charge VAT on imports. Avoid them, and you will save yourself unnecessary corrections and additional claims.

  • Wrong field for revenue. With the effective method, net revenue (excl. VAT) goes in Field 200; with the flat tax rate method, gross revenue (incl. VAT). Mixing this up leads to an incorrect tax liability.
  • Forgotten input tax. With the effective method, you are entitled to an input tax deduction. If you fail to claim the VAT you paid on your business expenses, you pay too much. Collect all receipts showing VAT.
  • Tax-exempt revenues not deducted. Exports and other tax-exempt revenues must be entered in Fields 220/221. Otherwise you pay VAT on revenues that are actually tax-free.
  • Missed deadline. The 60-day deadline after the end of the period is fixed. Set a reminder -- or use a tool that reminds you automatically.
  • Forgot to make payment. Filing the return is not enough -- you must also transfer the amount. The FTA sends a payment reference after submission. Transfer the amount promptly to avoid default interest.
Risk of discretionary assessmentIf you do not file the return, the FTA will carry out a discretionary assessment -- based on its own assumptions about your revenue. The result is almost always higher than reality. Therefore, always file on time, even if you had zero revenue.

06How einzly Helps You

einzly makes the VAT return as simple as possible. Instead of manually sifting through receipts, you get a ready-made summary with all the figures you need.

  • Automatic calculation. einzly calculates your VAT liability on an ongoing basis -- whether you use the effective method or the flat tax rate. At the end of each period, you can see at a glance what you owe the FTA.
  • Printable summary. You receive a PDF summary with all FTA field numbers (200, 300, 400, 500 etc.) that you can transfer one-to-one into the online form.
  • Deadline reminders. einzly reminds you in good time before the filing deadline. So you never miss a date again.
  • Input tax automatically recorded. When you record receipts in einzly, the input tax is automatically calculated and included in the return.
5 minutes instead of 2 hoursWith einzly, the VAT return takes an average of 5 minutes: open the summary, transfer the figures to estv.admin.ch, submit, done.

07Frequently Asked Questions About VAT Returns

If you file late, the FTA charges default interest of 4% per year on the amount owed. In addition, the FTA may carry out a discretionary assessment, estimating your VAT liability -- often significantly higher than the actual amount. Therefore, always file on time.
Yes. You can submit a correction return within 180 days after the end of the accounting period. With the effective method, you use Field 280 (corrections) for this. For larger errors, it is advisable to contact the FTA directly.
Yes. Even with zero revenue, you must file a so-called nil return. You fill out the form as normal -- simply with zero amounts. Without a filing, the FTA assumes you forgot to file and may carry out a discretionary assessment.
Field 200 is the total revenue -- the sum of all consideration for taxable services in the accounting period. With the effective method, you enter the net revenue (excl. VAT) here; with the flat tax rate method, the gross revenue (incl. VAT).
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