Deferred payment

Measures in relation to coronavirus

The tax payment deadline can be extended by three months. This procedure is available on the AFC SuisseTAX portal or on the FTA website and can be used free of charge and without justification. For a suspension of payments of more than three months, a justified request must be submitted, either by using the contact form on the FTA website or by sending an application by post to the following address:

Federal Tax Administration
Collection division
Schwarztorstrasse 50
3003 Berne

From 20 March 2020 until 31 December 2020, no default interest shall be due for late payment. This provision is to be understood as meaning that between 20 March 2020 and 31 December 2020 the default interest rate is 0%. During this period, this zero rate will apply to all VAT claims, including those arising before 20 March 2020 (Measures due to the coronavirus).


If the payment of the tax, interest and costs by the prescribed payment date is associated with considerable hardship, the FTA may agree with the taxpayer for the payment deadline to be extended or for instalment payments to be made. As a rule, the deadline can be granted until the due date of the following reporting period.

For a possible deadline extension, please use the deadline extension form. It is advisable to do this as early as possible so that any reminders and debt collection measures can be prevented. The agreement may be made subject to the provision of reasonable security.

The agreement becomes void if the prerequisites for it cease to apply or the conditions to which it is linked are not met.

Once debt collection proceedings have been initiated, no payment facilities can be agreed.

The period granted shall not suspend the ordinary expiry date and default interest shall be due in any event.


Last modification 30.03.2020

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