VAT 2027: What Changes for Swiss SMEs
From 1 January 2027, the mandatory use of the portal also applies to the net tax rate method, the flat tax rate method, group taxation and de-registration as a taxable person. This overview shows what is settled and what you can check in your bookkeeping.
Contents
Key points
- From 1 January 2027, the mandatory portal also applies to the net tax rate method, the flat tax rate method, group taxation and de-registration.
- Mandatory portal use means that all submissions to the ESTV (Swiss Federal Tax Administration) are made electronically through the portal provided for this purpose.
- The portal is already compulsory for annual reporting, registration, filing the VAT return and correcting it.
- Check your reporting method and your access to the ESTV portal.
What the ESTV list contains
The ESTV is the Swiss Federal Tax Administration. Its website shows which tax laws are changing. The overview sorts the main changes by the year in which they enter into force. It covers direct federal tax, value added tax, withholding tax and stamp duties.[5]
This article covers only what is settled for 2027. It leaves out projects that are not yet complete.
The overview page itself only links to the individual lists. For value added tax (VAT), this article therefore relies on other official texts. These are the VAT Act, the VAT Ordinance and an ESTV page on the latest partial revision.
Mandatory portal use from 1 January 2027
Mandatory portal use means that all submissions to the ESTV are made electronically through the portal provided for this purpose.[2] The Federal Council may stipulate the electronic conduct of procedures.[1]
The partial revision of the VAT Act has been in force since 1 January 2025. The exception is mandatory portal use for the net tax rate method, the flat tax rate method, group taxation and de-registration as a taxable person. This applies only from 1 January 2027.[3]
What these terms mean:
- Net tax rate method: You multiply the sum of the taxable considerations of a period, including tax, by the rate that the ESTV has approved for you.[1]
- Flat tax rate method: It is open to public authorities and related institutions, as well as associations and foundations.[1]
- De-registration: If your tax liability ends, you must de-register with the ESTV in writing within 30 days of the end of the business activity, and at the latest on conclusion of the liquidation proceedings.[1]
This article does not explain group taxation in detail. You will find the details in the ESTV’s practice.
For many procedures, mandatory portal use already applies today. It is compulsory, among other things, for annual reporting, registration as a taxable person, filing the VAT return and its subsequent correction.[2]
What you should check in your bookkeeping
The following points help you to place the change from 2027. Whether any of them fits your business depends on the individual case. Clarify this with your fiduciary or with the ESTV.
- Your reporting method. If you report under the net tax rate method, mandatory portal use applies to it from 1 January 2027.[3] Check whether your portal access is ready.
- The flat tax rate method. It is open to public authorities and related institutions, as well as associations and foundations.[1] If you use it, mandatory portal use also applies to it from 2027.[3]
- Group taxation. If your business is part of a group taxation arrangement, mandatory portal use applies here too from 2027.[3]
- De-registration. If your tax liability ends, you must de-register with the ESTV within 30 days of the end of the business activity, and at the latest on conclusion of the liquidation proceedings.[1] From 2027, this is done through the portal.[3]
How the return is built from your bookings is explained on the page The VAT return.
How Bilanzi does it
Bilanzi calculates the VAT return from the lines you book anyway. Every booking carries its tax details, and you can trace every figure back to the individual voucher. Bilanzi supports the effective method and the net tax rate, both on the basis of agreed considerations. The tax rates appear in the programme with their official source alongside. A rate is used in calculations only once an owner has compared it with the source and approved it. Bilanzi transmits nothing to the ESTV. You download the return as a file and upload it again in the tax administration’s ePortal.
Where to look up the current position
The first port of call is the ESTV overview of legislative projects. There you will also find an archive of projects since 2019.[5] On the partial revision, the ESTV states that its practice on the changes to the act and the ordinance is published on an ongoing basis.[3]
If you keep your own books, the page Bookkeeping for businesses that do their own books shows how Bilanzi handles this day-to-day work.
Sources
- [1]Federal Act of 12 June 2009 on Value Added Tax (Value Added Tax Act, VAT Act), Art. 25, 35a, 37, 65a, 66 and 115
SR 641.20. Version in force since 31 March 2025, retrieved on 7 October 2026. This translation has no legal force.
- [2]Ordinance of 27 November 2009 on Value Added Tax (Value Added Tax Ordinance, VAT Ordinance), Art. 79 and 123
SR 641.201. Version in force since 1 January 2025, retrieved on 7 October 2026. This translation has no legal force.
- [3]Teilrevision Mehrwertsteuergesetz und Mehrwertsteuerverordnungen (in German)
Retrieved on 7 October 2026.
- [4]Bundesrat empfiehlt Ja zur Erhöhung der Mehrwertsteuer für die 13. AHV-Rente (in German)
Retrieved on 7 October 2026.
- [5]Gesetzgebungs- und Verordnungsprojekte (in German)
Retrieved on 7 October 2026.
This article reflects the situation on 7 October 2026 and does not replace advice on your own case. It was written with the help of AI and reviewed by Tom Hofer before publication.
