Here you will find the account for deposits and everything about extending deadlines, paying in instalments or confirming public submissions. Do you have any questions? The debt collection department will help.
Payment address – VAT
Federal Tax Administration FTA
Value Added Tax VAT
3003 Berne
PostFinance, Berne
IBAN CH60 0900 0000 3000 0037 5
BIC (Bank Identifyer Code): POFICHBEXXX
Please always indicate your VAT number or FTA-ID in the designated message box.
Deadlines and due dates
Deferred payment
Interest on default and remuneration
Debt collection measures
Settlement form/payment of VAT debt
The reporting form must be submitted unsolicited within 60 days of the end of the corresponding reporting period.
If the taxpayer discovers errors in his accounts in the course of preparing the year-end closing figures, he must correct them by means of a corrective statement in accordance with Article 72 paragraph 1 of the VAT Act at the latest in the statement for the period in which the 180th day from the end of the financial year concerned falls.
| Reporting | Reporting periods | Submission deadline |
|---|---|---|
First quarter |
1 January to 31 March |
31 May |
Second quarter |
1 April to 30 June |
31 August |
Third quarter |
1 July to 30 September |
30 November |
Fourth quarter |
1 October to 31 December |
28/29 February |
Monthly reporting (example) |
1 January to 31 January |
31 March |
First half |
1 January to 30 June |
31 August |
Second half |
1 July to 31 December |
28/29 February |
Correction reporting (applies to all reporting methods) |
Tax periods |
240 days after the end of the financial year in question |
If the correction is only made at the time of finalisation with the correction statement (annual reconciliation), interest on arrears is owed. This is calculated according to the due date of the relevant tax period (generally 60 days after the end of the tax period or 28 February of the following year) up to the time of payment using the commercial interest method (30/360 rule). However, if the amount of interest does not reach CHF 100, no interest on arrears is generally charged (Art. 1 Abs. 3 der Verordnung des EFD vom 25. Juni 2021 über die Verzugs- und die Vergütungszinssätze auf Abgaben und Steuern; SR 631.014 - German version).
Refund of input tax credits
Credit balances of the taxpayer are paid out or offset against any tax liability.
The credit balance is paid out 30 days after the FTA receives the statement.
Example:
1st quarter (due on 31 May) arrives at the FTA on 15 May.
Refund date: 15 June
In the event of late payment, refund interest can be paid from the 61st day until the payment date.
Measures in relation to coronavirus
The tax payment deadline can be extended by three months. This procedure is available on the electronic portal 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 (German) 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.
Ordinarily
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.
As English is not one of Switzerland's official languages, please refer to the pages in the three official Swiss languages (German, French and Italian).
Default interest
- Interest for quarterly and half-yearly invoice(s)
If tax due for a reporting period is paid after the due date under Art. 86 para 1 VAT Act (end of the reporting period + 60 days), default interest is payable without a reminder (Art. 87 para 1 VAT Act). The date from which the Main VAT Division could have had the tax amount is shown on the invoice. Interest is payable in all cases regardless of the reason for the delay, this includes cases where the Main VAT Division granted an extension. In order not to have to pay default interest in the case of an extension, the Main VAT Division recommends making a payment on account for the amount of the probable tax due before the due date (end of the reporting period + 60 days). The interest aims to ensure equality with taxpayers who pay the tax by the due date.
- Interest concerning supplementary invoice(s)
In accordance with Art. 87 para 1 VAT Act, default interest is due if the tax made payable in a supplementary invoice is not paid until after the due date. When these receivables concern multiple tax periods, the due date, known as the «average due date», refers to the periods in which tax should have been paid. The interest is therefore to be calculated for the time period from this due date (tax falling due) until the payment is received in the Main VAT Division's account.
- Interest due to retroactive entries
If registration as a taxpayer is not made within the prescribed time limit, the Main VAT Division must enter persons liable to pay VAT into the register retrospectively; this must be done back to the date provided in the letter of entry. In this case, a retrospectively registered person's first value added tax return (VAT return) will mostly likely contain multiple expired tax periods. In such cases, tax on deliveries and services provided as well as own use, is not payable from the date in the entry letter, instead it is due from the value date provided in the upper part of the VAT return form. This value date, also known as the «average due date» is determined according to the tax periods for which tax should have been paid. The interest is therefore calculated for the time period from this value date until the payment is received in the Main VAT Division's account.
- Interest in the event of finalisation of the tax period by means of a corrective statement in accordance with Article 72 of the VAT Act (annual reconciliation)
If the correction is made only at the time of finalisation with the corrective statement (annual reconciliation), default interest is due. The interest is calculated depending on the expiry of the relevant tax period (usually 60 days after the end of the tax period or 28 February of the following year) until the time of payment according to the 30/360 method of interest computation. However, if the amount of interest is less than CHF 100, no default interest is usually charged (Art. 1 para. 3 of the FDF Ordinance of 25 June 2021 on Interest on Defaults and Refunds for Taxes and Duties; SR 631.014).
Refund interest
Time limit for refunding a credit balance in favour of the taxpayer
A taxpayer's credit balance is offset again his or her tax liability or, when there is no tax liability, the credit balance is refunded. Refund interest is paid from the 61st day until the refund is made in the case of delayed refunds which are unfounded. The payment address and any changes must be provided in writing to the Main VAT Division, together with a payment slip.
Interest rate
Amount of interest on default and remuneration
The interest rate for interest on default as well as remuneration interest is based on the Ordinance of the Federal Department of Finance on Interest and on the Ordinance of the Federal Council of 20 March 2020 on the temporary waiver of interest on default in the event of late payment of taxes, incentive taxes and customs duties and waiver of the loan repayment by the Swiss Association for Hotel Credit.
Default interest
| Date | Interest rate |
|---|---|
| From 1 January 2024 | 4,75 % |
| 1 January 2021 until 31 December 2023 | 4,0 % |
| 20 March 2020 until 31 December 2020 | 0,0 % |
| 1 January 2020 until 19 March 2020 |
4,0 % |
| 1 January 2010 until 31 December 2011 | 4,5 % |
| 1 January 1995 until 31 December 2009 | 5,0 % |
| 1 July 1990 to 31 December 1994 | 6,0 % |
| to 30 June 1990 | 5,0 % |
Refund interest
| Date |
Interest rate |
|---|---|
| From 1 January 2024 | 4,75 % |
| 1 January 2012 until 31 December 2023 | 4,0 % |
| 1 January 2010 until 31 December 2011 | 4,5 % |
| 1 January 1995 until 31 December 2009 | 5,0 % |
If the taxpayer fails to pay the tax due or makes a manifestly insufficient payment despite a prior reminder, the FTA initiates debt collection proceedings for the tax due.
- The debt is collected by attachment.
- Once debt collection proceedings have been initiated, no further deadline extensions can be granted.
- The FTA is responsible for the removal of any legal objections in the injunction and appeal procedures.
- After execution of the attachment, the taxpayer can be granted a postponement by the debt enforcement office and the tax debt can be paid in instalments.
Act and ordinance
Contact
Telephone number (German)
Federal Tax Administration
Main Division Value Added Tax
Debt Collection Division
Schwarztorstrasse 50
3003 Berne
Last modification 18.04.2024
Contact
Telephone number (German)
Federal Tax Administration
Main Division Value Added Tax
Debt Collection Division
Schwarztorstrasse 50
3003 Berne