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Q2 VAT return: deadline end of August – how to avoid late-payment interest

Right in the middle of the holiday season, an important deadline is approaching for many SMEs and self-employed professionals: the VAT return for the second quarter of 2026 must be filed with the Federal Tax Administration (FTA) and paid by the end of August. Miss the deadline and you pay late-payment interest – now 4.0 percent per year.
Summer is a classic stumbling block: the books sit untouched during company holidays, receipts are missing, and suddenly the end of August is uncomfortably close. We explain which deadlines now apply, what has changed with the late-payment interest rate, and how to get the return done without stress.

VAT to rise to 8.5 % in 2028 – what SMEs should know now

In its final vote on 19 June 2026, the Swiss parliament decided that the 13th AHV pension is to be financed in part through an increase in value added tax. Specifically, the standard rate would rise from 8.1 to 8.5 percent on 1 January 2028, and the special rate for accommodation services from 3.8 to 4.0 percent. The reduced rate for everyday goods – food, medicines and books, for example – would remain unchanged at 2.6 percent. The final say, however, rests with the electorate: the popular vote is expected to take place on 29 November 2026. For businesses in Switzerland, it is worth having the topic on the radar today – because a rate change affects far more than just the price tags.

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