Annual VAT accounting from 2026 – real relief for SMEs?
- Christian Müller
- 9. June 2026
Since 2026, smaller businesses may account for VAT just once a year instead of quarterly. This saves effort but needs to be planned carefully in terms of liquidity. We explain who benefits from the switch.
What is new
Businesses with annual turnover of up to CHF 5,005,000 can now opt for annual VAT accounting. Instead of four filings per year, only one is required; during the year, instalments on account are paid. The VAT rates remain unchanged in 2026 (standard rate 8.1%, special rate 3.8%, reduced rate 2.6%). Filing is – as mandatory since 2025 – done exclusively online via the FTA ePortal.
Who benefits from the switch
Annual accounting noticeably reduces administrative effort and is especially attractive for the self-employed and small limited companies with a stable business. The flip side matters: if you account only once a year, you must set aside the VAT owed in a disciplined way throughout the year and estimate the instalments correctly – otherwise a large balancing payment looms at year-end. The application must also be filed early. Anyone with irregular turnover or high input-tax credits may be better off with quarterly accounting.
We will assess which accounting type and method (effective or net tax rate) makes the most sense in your situation – and, on request, handle the entire process via the ePortal.
Kontakt
- Müller Prime GmbH
- Bürgermatt 3
- 6343 Holzhäusern
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