Paying VAT

Here you’ll find the account details for paying VAT, as well as information on extending deadlines, paying in instalments, or obtaining confirmations for public submissions. Got questions? The Debt Collection & Partner Data Division is here to help.

Note:

The payment information of the Federal Tax Administration (FTA) has been updated.
The international IBAN and a SCOR reference (e.g., RFXXKXXXXXXXXXXXXXXXX) are now used instead of the previous QR-IBAN and QR reference.
Please use the payment details indicated on the payment slip for your payment.

Payment address – VAT

Federal Tax Administration FTA
Value Added Tax VAT
3003 Berne

PostFinance, Berne
IBAN CH60 0900 0000 3000 0037 5
BIC (Bank Identifier Code): POFICHBEXXX

Please always indicate your FTA-ID or VAT number and the purpose of payment in the designated message box.

PostFinance CH60 - Confirmation of business relationship

• Deadlines and due dates

  Submission and payment of the VAT return

  The VAT return must be submitted and paid within 60 days after the end of the relevant reporting period, without prior request (Art. 71 para. 1 VAT Act and Art. 86 para. 1 VAT Act).

  Refund of a credit balance

  According to Article 88 paragraph 4 of the VAT Act, any credit balance of the taxable person will be refunded or offset against any tax debt.

  The refund is made 60 days after the VAT return has been received by the FTA.

  Example:
  1st quarter (due on May 31) is received by the FTA on May 15.
  Refund date: July 14.

  Important notice regarding Revolut bank details with a Swiss IBAN

  Please note that until further notice, we are unable to accept Revolut bank details with a Swiss IBAN for processing our payments.
  To ensure your refund / payment can be processed without delay, please provide alternative bank details from another financial institution on your declaration or application.
  Thank you for your understanding.

• Payment deadline

  You can easily, quickly and free of charge extend the VAT payment deadline by three months after the due date using the FTA Portal service “Submit VAT return”.

  If you wish to request a payment deferral of more than three months, you must submit a justified request using the contact form on the FTA website or by post to the following address:

  Federal Tax Administration FTA
  Main Division Resources
  Debt Collection & Partner Data Division
  Schwarztorstrasse 50
  3003 Berne

  If payment would cause significant hardship, you can use the online form to request an extension of the VAT payment deadline or payment in instalments. The FTA will assess extensions and instalment plans based on the specific circumstances of each case.

• Interest on late payments and refund interest

  In the event of late payment of VAT, interest on late payments must be paid in accordance with Art. 87 paragraph 1 of the VAT Act. This interest is calculated for the period between the due date and the date of payment. The due date is generally 60 days after the end of the reporting period (Art. 86 para. 1 VAT Act).
  In the event of a delayed refund, refund interest may be granted from the 61st day until the refund date (Art. 88 para. 4 VAT Act).
  The rates of interest on late payments and refund interest are reviewed annually and set out in the Ordinance of the Federal Department of Finance on the rates of interest on late payments and refund interest for duties and taxes (SR 631.014). Please note that such interest is generally charged or paid only for amounts exceeding 100 Swiss francs.

• Debt collection measures

  If the taxable person fails to make payment of the tax debt, or makes an obviously insufficient payment despite a prior reminder, the FTA will initiate debt collection proceedings for the amount due.
  Until 31 December 2024, the collection of taxes and duties could only be pursued through debt collection by seizure (Art. 43 no. 1 SchKG). This provision has been repealed, and as of 1 January 2025, any debtor entered in the Commercial Register will be subject to debt collection by bankruptcy (Art. 39 SchKG).

Questions and answers

• How do I order an account statement?

  You can request it in writing or by phone from the responsible Debt Collection & Partner Data Division.

• Does the company automatically receive an invoice?

  No, as VAT is a self-declared tax, the declaration and payment must be made without being requested to do so. In accordance with Article 86 paragraph 1 of the VAT Act, the tax claim must be settled within 60 days of the end of the reporting period.

• How do I pay my tax, duty or fee correctly?

  Within 60 days of the end of the reporting period: by means of a QR invoice or via the payment address.

• How can I apply for an extension of the payment deadline?

  You can request it in writing or by phone from the responsible Debt Collection & Partner Data Division.

• Why did I receive an interest on late payment invoice?

  If the tax owed for a reporting period is paid after the due date in accordance with Art. 86 para. 1 of the VAT Act (end of the reporting period + 60 days), interest on late payment is due automatically, without any reminder (Art. 87 para. 1 VAT Act).

• How high is the interest on late payments?

  The interest rates are uniformly regulated in the Ordinance of the Federal Department of Finance (FDF) on interest rates for late payments and refund interest on duties and taxes (Interest Rate Ordinance FDF).

• When will my debt collection record be removed from the register?

  Once the outstanding amount, interest on late payment, and debt collection costs have been fully paid, the FTA will have the debt collection record removed from the register.

Laws and ordinances

• 641.20 - Federal Act on Value Added Tax (Value Added Tax Act, VAT Act)
• 641.201 - Ordinance on Value Added Tax (Value Added Tax Ordinance, VAT Ordinance)
• 631.014 –  Ordinance of the Federal Department of Finance (FDF) on interest rates for late payments and refund interest on duties and taxes
• 641.207.2 –  Ordinance of 20 March 2020 on the temporary waiver of interest on late payments for delayed payment of taxes, incentive taxes and customs duties, and on the waiver of loan repayments by the Swiss Society for Hotel Credit
• 281.1 – Federal Act on Debt Enforcement and Bankruptcy (DEBA)

Contact

If you have any questions, please contact us using the contact form.

Specific enquiries (German)

• Inquiries regarding declarations
• Legal inquiries
• Questions about payment

Federal Tax Administration FTA
Main Division Value Added Tax
Schwarztorstrasse 50
3003 Berne