VAT Declaration step by step

The Swiss Value Added Tax (VAT — TVA in French, MWST in German) is administered by the AFC/ESTV (Federal Tax Administration). This guide shows you how to use Gäld's VAT report to prepare and file your declaration.

Who needs to register for VAT?

You must register for VAT if your worldwide taxable turnover exceeds CHF 100,000 over 12 months (Federal Act on Value Added Tax (MWSTG) Art. 10 ↗). This threshold applies from the very first day you exceed it — you must register within 30 days.

Voluntary registration

You may register voluntarily even below CHF 100,000 — useful if you have significant input tax reclaims (e.g. large investments at the start of your business).

Situation	VAT obligation
Turnover < CHF 100,000	Exempt — no registration needed
Turnover ≥ CHF 100,000	Mandatory registration
Voluntary registration	Always possible
Associations / non-profits	Exempt up to CHF 250,000

Current VAT rates in Switzerland

Rate	Category
8.1%	Standard rate (most goods and services)
2.6%	Reduced rate (food, books, newspapers, medicines)
3.8%	Special hotel rate
0%	Exports, international transport

Using the VAT report in Gäld

Step 1 — Open the VAT Report

Go to Reports → VAT Report and select the period:

Quarterly (default)
Annual

Select the quarter (Q1 = Jan–Mar, Q2 = Apr–Jun, Q3 = Jul–Sep, Q4 = Oct–Dec) and the fiscal year.

Step 2 — Review the figures

Gäld pre-fills the report from your posted journal entries. Check each section:

Gäld section	AFC/ESTV form field
Total revenue (taxable)	Field 200 — Gross revenue
Exempt revenue	Field 230 — Exempt from tax
Revenue at 8.1%	Field 302
Revenue at 2.6%	Field 312
Revenue at 3.8% (hotel)	Field 342
Input tax on purchases	Field 400
Input tax on investments	Field 405
Acquisition tax	Field 381

Verify before filing

Compare the totals in Gäld's VAT report against your bank statements for the period. Discrepancies usually indicate unreconciled transactions.

Step 3 — Export the declaration

Click Export PDF to generate the completed declaration form. The PDF matches the official AFC/ESTV layout.

Step 4 — File online with AFC/ESTV

Log in at www.estv.admin.ch → ePortal
Navigate to MWST/TVA → Abrechnung einreichen
Enter the figures from Gäld's VAT report
Submit before the deadline (60 days after period end)

Filing deadline

The declaration must be submitted and payment made within 60 days after the end of each quarter (or fiscal year for annual filers). Late filing triggers reminder fees.

Step 5 — Post the settlement entry

After filing, record the VAT payment in Gäld:

Go to Accounting → Journal Entries → New
Click Use VAT Template — Gäld pre-fills the entry
Enter the amount due (or receivable)
Save and post

Typical settlement entry:

Date: 2025-04-30 (60 days after Q1 end)
Description: VAT settlement Q1 2025

  Debit   2200 VAT Due (output tax)     CHF 1,620.00
  Credit  2400 Bank — Tax Authority     CHF 1,620.00

Annual vs quarterly declaration

Quarterly (standard)
Annual (optional)

Most businesses file quarterly. This is the default when you register with the AFC/ESTV.

Quarter	Deadline
Q1 (Jan–Mar)	30 May
Q2 (Apr–Jun)	30 Aug
Q3 (Jul–Sep)	30 Nov
Q4 (Oct–Dec)	28 Feb (following year)

Common VAT mistakes

Mistake	Consequence	Fix
Forgetting acquisition tax on foreign software	Under-declared VAT	Check field 381 monthly
Wrong rate applied	Audit adjustments	Use Gäld's per-item tax rate
Missing input tax on professional expenses	Loss of refund	Always enter VAT rate on expenses
Filing late	Reminder fee from AFC/ESTV	Set calendar reminders in Gäld

Who needs to register for VAT?​

Current VAT rates in Switzerland​

Using the VAT report in Gäld​

Step 1 — Open the VAT Report​

Step 2 — Review the figures​

Step 3 — Export the declaration​

Step 4 — File online with AFC/ESTV​

Step 5 — Post the settlement entry​

Annual vs quarterly declaration​

Common VAT mistakes​

Related guides​