Swiss VAT 2027: what changes with the FTA portal and AGOV for SMEs

Switzerland's partial VAT revision is still being rolled out. After the measures that entered into force in 2025, the next step arrives on 1 January 2027: several VAT procedures will have to go through the Federal Tax Administration (FTA) online portal. For a Swiss SME, the practical issue is simple: check access rights, users and responsibilities before an old CH-Login or paper habit becomes a bottleneck.

This guide summarises the dates to remember, who is affected and what to prepare before the next VAT deadline. For the core rules on VAT rates, registration and invoices, also read our practical guide to Swiss VAT.

The timeline to remember

Which VAT procedures become digital in 2027?

The revised VAT Act requires certain requests to be handled online. The goal is to centralise exchanges between the company and the FTA in an identifiable, traceable and faster environment.

• Net tax rate method: choosing, changing or requesting matters related to this simplified method.
• Flat-rate method: equivalent procedures for taxable persons using this regime.
• VAT group taxation: requests concerning VAT groups.
• Deregistration from the VAT register: when a company ceases to be taxable or ends its taxable activity.

In practice, the SME needs to know who owns the rights: the founder, an administrative employee, the external accountant or the fiduciary. The most common problem will not be technical tax law, but operations: nobody knows which account can access the VAT file when the deadline is close.

AGOV: why prepare before October 2026

AGOV is the authentication system the Swiss Confederation is rolling out for public services. For VAT, it progressively replaces older access methods and becomes central for registration and login to FTA services from 31 October 2026.

1. Identify who is responsible for tax access in the company.
2. Check that the email address used for FTA services is still active and monitored.
3. Create or migrate AGOV access before closing or filing season.
4. Assign the necessary rights to the fiduciary if it prepares your VAT returns.
5. Document internally where access is managed, without informally sharing passwords.

VAT return pro replaces VAT return easy

The FTA announced that VAT return easy is no longer offered from May 2026. Companies need to use VAT return pro for online filings. This does not change the accounting logic, but it changes the interface, access rights and sometimes internal habits.

Use the transition to check that your invoices already contain the right data: UID/VAT number, rate per line, VAT total, currency and service dates. A more digital portal does not fix poorly structured invoice data at the source.

Should SMEs switch to annual VAT filing?

The VAT revision also introduced the possibility for many SMEs to submit an annual VAT return, with instalment payments during the year. It is not automatically the right choice: annual filing reduces periodic administration, but it requires cash discipline and clean bookkeeping throughout the year.

• Useful if your activity is stable, invoices are well categorised and you want fewer quarterly tasks.
• Risky without tracking if turnover fluctuates strongly or collected VAT may be spent before filing.
• Discuss with your fiduciary if you already use the net tax rate method or have many cross-border services.

Another turnover-linked change: the radio-TV business fee

From 2027, the threshold for the Swiss business radio-TV fee is expected to rise from CHF 500,000 to CHF 1.2 million in turnover. It is not a VAT rule in the strict sense, but the calculation relies on turnover declared to the FTA. For small companies, it is another reason to keep a clear view of annual revenue.

Checklist before the end of 2026

1. Confirm who is responsible for FTA and AGOV access.
2. Test the VAT return pro login before the next deadline.
3. Update rights for your fiduciary or external accountant.
4. Check that the UID/VAT number shown on invoices is correct.
5. Clearly separate net amounts, rates and VAT amounts on each invoice.
6. Export or archive supporting documents for ten years.
7. Decide with your fiduciary whether annual filing suits your activity.

How Bill Alps helps keep the source data clean

Bill Alps does not replace the FTA portal or your fiduciary. Its role is upstream: create structured invoices with the right VAT rates, readable totals, professional PDFs and data that is easy to retrieve. When invoice data is clean from the start, VAT reporting becomes much less fragile.

The same logic applies to QR-bills: technical changes such as structured addresses require clean client data. To check that point, read our article on the 30 September 2026 QR-bill deadline.

Summary

• 31 October 2026: prepare AGOV access for FTA VAT services.
• 1 January 2027: several VAT procedures become mandatory digital procedures.
• VAT return pro becomes the tool to use after the end of VAT return easy.
• VAT rates do not automatically change with this administrative reform.
• The SME priority: access rights, clean invoices and coordination with the fiduciary.