Switzerland compliance calendar

21 recurring Mehrwertsteuer, Mineralölsteuer (mineral oil tax), Tabaksteuer (tobacco tax) and 2 more obligations — returns, payments and listings — each with its due rule and official source, plus the dates new Switzerland rules take effect.

Eidgenössische Steuerverwaltung ESTV (Swiss Federal Tax Administration) Bundesamt für Zoll und Grenzsicherheit BAZG (Federal Office for Customs and Border Security) Fedlex — Systematische Rechtssammlung des Bundes (official consolidated federal law)

Switzerland on the map

Next Tabaksteuer — monthly declaration 8 Nov 2026

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Fri

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Sun

Return filing Payment Other Law change takes effect

No obligation here shifts for a weekend or public holiday. Where that is Switzerland's own rule the date stands as shown; where a shift exists but is not modelled, the obligation's notes say so. Confirm against the linked official source before relying on a date.

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

MWST-Abrechnung — quarterly VAT return and payment

Mehrwertsteuer (MWST / VAT) · Quarterly · return filing

29th of the 2nd month after the quarter ends — but the 28th in February, and the 30th in May Verified 2026-10-15

Who files: Every VAT-registered business by default (effective method, and the flat-tax-rate method for public bodies and associations), unless it uses the net tax rate method or has been authorised to file monthly or annually; registration threshold CHF 100,000 of worldwide turnover a year
Notes: File the return and pay the VAT within 60 days of each quarter: by 30 May, 29 August, 29 November and 28 February. Several of these fall on a Sunday in the coming year (29 November 2026, 28 February 2027, 30 May and 29 August 2027), so the Friday before is the safe day. An extension to file can be requested only through the ESTV portal, and interest still runs from the original date. Foreign businesses need a Swiss tax representative.
Source: ESTV — Jahresabstimmung / Finalisierung (rule: MWSTG Art. 71 Abs. 1, Art. 86 Abs. 1; period: Art. 35 Abs. 1) Eidgenössische Steuerverwaltung ESTV

See the source text

“Dieser berechnet sich nach dem Verfalldatum der betreffenden Steuerperiode (in der Regel 60 Tage nach Ablauf der Steuerperiode bzw. der 28. Februar des Folgejahres) bis zum Zeitpunkt der Zahlung nach der kaufmännischen Zinsmethode (30/360-Regel).”

Screenshot of Eidgenössische Steuerverwaltung ESTV showing the MWST-Abrechnung — quarterly VAT return and payment deadline

Open full size Captured from Eidgenössische Steuerverwaltung ESTV on 2026-10-14

MWST-Abrechnung — half-yearly return and payment (net tax rate method)

Mehrwertsteuer (MWST / VAT) · Bi-annually · return filing

29th of the 2nd month after the half-year ends — but the 28th in February Verified 2026-10-15

Who files: Businesses authorised to use the net tax rate (Saldosteuersatz) method: taxable turnover of no more than CHF 5,024,000 a year and no more than CHF 108,000 of tax a year at their net tax rate; not available to platforms or businesses seated abroad
Notes: Net-tax-rate users report twice a year. January to June is due with payment by 29 August, and July to December by 28 February. You must stay on the method for at least a full tax year, and after leaving it you wait three years before returning. The thresholds are tied to the VAT rates and will be reset if the rates rise.
Source: Bundesgesetz über die Mehrwertsteuer (MWSTG), SR 641.20 — Art. 35 Abs. 1 (deadline: Art. 71 Abs. 1, Art. 86 Abs. 1; thresholds: Art. 37 Abs. 1) Fedlex — Schweizerische Bundeskanzlei

See the source text

“Innerhalb der Steuerperiode erfolgt die Abrechnung der Steuer vierteljährlich. Bei der Abrechnung nach Saldosteuersätzen (Art. 37 Abs. 1 und 2) erfolgt die Abrechnung halbjährlich.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the MWST-Abrechnung — half-yearly return and payment (net tax rate method) deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-13

MWST-Abrechnung — monthly return and payment (on request)

Mehrwertsteuer (MWST / VAT) · Monthly · return filing

29th of the 2nd month after the month ends — but the 28th in February, and the 31st in March, and the 30th in May, July, October and December Verified 2026-10-15

Who files: Businesses that regularly reclaim more input VAT than they owe and have applied to the ESTV to report monthly
Notes: Monthly reporting is granted on application, usually to businesses that are regularly owed refunds. Each month is still due 60 days later, so roughly two months on rather than the following month: August 2026 by 30 October, September by 29 November and December by 28 February. Saturday 30 October 2027 and Saturday 29 January 2028 are not working days, so act on the Friday before.
Source: Bundesgesetz über die Mehrwertsteuer (MWSTG), SR 641.20 — Art. 35 Abs. 1bis Bst. a (deadline: Art. 71 Abs. 1, Art. 86 Abs. 1) Fedlex — Schweizerische Bundeskanzlei

See the source text

“bei regelmässigem Vorsteuerüberschuss: monatlich;”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the MWST-Abrechnung — monthly return and payment (on request) deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-14

Jährliche Abrechnung — annual VAT return and balancing payment (on request)

Mehrwertsteuer (MWST / VAT) · Annually · return filing

28th February each year Verified 2026-10-15

Who files: Businesses with taxable turnover of no more than CHF 5,005,000 a year (including VAT) that have applied to report annually, under any method (available since 1 January 2025)
Notes: Smaller businesses can apply to report once a year. The annual return is due by 28 February of the following year, together with whatever is still owed after the instalments the ESTV has billed during the year. For 2026 that date is a Sunday, so file and pay by Friday 26 February 2027. Apply in the portal within 60 days of the start of the year; you must stay on annual reporting for at least a full year.
Source: ESTV — MWST-Info 15 Abrechnung und Steuerentrichtung, Ziff. 2.1.4 Verzugs- und Vergütungszinsen (rule: MWSTG Art. 35 Abs. 1bis Bst. b, Art. 35a, Art. 86 Abs. 1 und 10) Eidgenössische Steuerverwaltung ESTV

See the source text

“Somit sind per 28.02.2027 noch 2'855 Franken zu bezahlen.”

Screenshot of Eidgenössische Steuerverwaltung ESTV showing the Jährliche Abrechnung — annual VAT return and balancing payment (on request) deadline

Open full size Captured from Eidgenössische Steuerverwaltung ESTV on 2026-10-15

Rate — first annual-reporting instalment (ESTV invoice)

Mehrwertsteuer (MWST / VAT) · Annually · payment

30th May each year, for that same year Verified 2026-10-15

Who files: Annual reporters on the effective or flat-tax-rate method (net-tax-rate users pay a single instalment, shown on 28 August)
Notes: Annual reporters pay the year's VAT in advance in instalments that the ESTV calculates from last year's tax and posts in the portal; no paper bill is sent. Each is a quarter of last year's tax, and the first is due by 30 May (a Sunday in 2027). You can lower or raise an instalment in the portal until 10 days before it falls due, but cutting them too far can cost you annual reporting. Late payment attracts interest without a reminder.
Source: ESTV — MWST-Info 15 Abrechnung und Steuerentrichtung, Ziff. 2.1.3 Bestimmung/Berechnung der Höhe der Raten (rule: MWSTG Art. 86a) Eidgenössische Steuerverwaltung ESTV

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“Die von der ESTV festgelegten und im Portal aufgeschalteten Ratenrechnungen können bis 10 Tage vor der jeweiligen Fälligkeit direkt im Portal angepasst werden.”

Screenshot of Eidgenössische Steuerverwaltung ESTV showing the Rate — first annual-reporting instalment (ESTV invoice) deadline

Open full size Captured from Eidgenössische Steuerverwaltung ESTV on 2026-10-14

Rate — second annual-reporting instalment (single instalment for net-tax-rate users)

Mehrwertsteuer (MWST / VAT) · Annually · payment

28th August each year, for that same year Verified 2026-10-15

Who files: All annual reporters: the second of three instalments on the effective or flat-tax-rate method, and the only instalment on the net tax rate method
Notes: The law makes this instalment payable 240 days into the year. The ESTV's own schedule shows 30 August, but the 240-day count can end a day or two earlier, so the calendar shows 28 August to be safe. Net-tax-rate users pay half of last year's tax here in a single instalment; everyone else pays the second of three quarters.
Source: Bundesgesetz über die Mehrwertsteuer (MWSTG), SR 641.20 — Art. 86a Abs. 6 Fedlex — Schweizerische Bundeskanzlei

See the source text

“bei Abrechnung nach Saldosteuersätzen: bis 240 Tage nach Beginn der Steuerperiode.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Rate — second annual-reporting instalment (single instalment for net-tax-rate users) deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-15

Rate — third annual-reporting instalment

Mehrwertsteuer (MWST / VAT) · Annually · payment

26th November each year, for that same year Verified 2026-10-15

Who files: Annual reporters on the effective or flat-tax-rate method
Notes: The last advance instalment, payable 330 days into the year. The ESTV's schedule prints 30 November, but the statutory count ends a few days sooner, so the calendar shows 26 November. Whatever remains after the three instalments is settled with the annual return in February.
Source: Bundesgesetz über die Mehrwertsteuer (MWSTG), SR 641.20 — Art. 86a Abs. 6 Fedlex — Schweizerische Bundeskanzlei

See the source text

“bei Anwendung der effektiven Abrechnungsmethode und bei Abrechnung nach Pauschalsteuersätzen: bis 150, 240 und 330 Tage nach Beginn der Steuerperiode;”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Rate — third annual-reporting instalment deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-15

Jahresabstimmung — correction of errors found in the annual accounts

Mehrwertsteuer (MWST / VAT) · Annually · return filing

27th August each year Verified 2026-10-15

Who files: Monthly, quarterly and half-yearly filers whose business year is the calendar year and who find errors in their VAT returns when reconciling them with the annual accounts
Notes: Reconcile your VAT returns with the year's accounts and report any errors on a separate correction return. The law ties the correction to the period containing the 180th day after the business year ends, and the ESTV expects it within 240 days of the year end, so the calendar shows 27 August for a calendar business year. If you find no errors, no correction return is filed: once the 240 days pass without one, the ESTV treats the year as final.
Source: ESTV — MWST-Info 15 Abrechnung und Steuerentrichtung, Ziff. 7 Korrekturen von Mängeln (rule: MWSTG Art. 72 Abs. 1; separate filing: MWSTV Art. 129) Eidgenössische Steuerverwaltung ESTV

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“Ist nach Ablauf von 240 Tagen seit Ende des betreffenden Geschäftsjahres keine Berichtigungsabrechnung eingegangen, geht die ESTV davon aus, dass die von der steuerpflichtigen Person eingereichten MWST-Abrechnungen vollständig und korrekt sind und die Steuerperiode finalisiert ist.”

Screenshot of Eidgenössische Steuerverwaltung ESTV showing the Jahresabstimmung — correction of errors found in the annual accounts deadline

Open full size Captured from Eidgenössische Steuerverwaltung ESTV on 2026-10-15

Bezugsteuer — annual registration and declaration for reverse-charge-only liability

Mehrwertsteuer — Bezugsteuer (reverse charge) · Annually · return filing

28th February each year Verified 2026-10-15

Who files: Persons not otherwise registered for VAT who buy more than CHF 10,000 a calendar year of services from foreign suppliers subject to reverse charge — typically holding companies, banks, insurers and public bodies
Notes: An organisation that is not registered for VAT but buys more than CHF 10,000 of services from abroad in a calendar year owes the VAT on them itself. It must report to the ESTV and declare those purchases within 60 days of the year end, paying the tax at the same time. The calendar shows 28 February, the ESTV's year-end date; for 2026 purchases that is a Sunday, so act by Friday 26 February 2027.
Source: Bundesgesetz über die Mehrwertsteuer (MWSTG), SR 641.20 — Art. 66 Abs. 3 (period: Art. 47 Abs. 2; threshold: Art. 45 Abs. 2 Bst. b; payment: Art. 86 Abs. 1) Fedlex — Schweizerische Bundeskanzlei

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“Wer einzig aufgrund der Bezugsteuer steuerpflichtig wird (Art. 45 Abs. 2), hat sich innert 60 Tagen nach Ablauf des Kalenderjahres, für das er steuerpflichtig ist, schriftlich bei der ESTV anzumelden und gleichzeitig die bezogenen Leistungen zu deklarieren.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Bezugsteuer — annual registration and declaration for reverse-charge-only liability deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-15

Anmeldung — VAT registration

Mehrwertsteuer (MWST / VAT) · One-off · registration

within 30 days of the start of VAT liability Verified 2026-10-15

Who files: Businesses becoming liable to VAT because worldwide turnover reaches CHF 100,000 a year (CHF 250,000 for non-profit volunteer-run sports and cultural associations and charities), including foreign businesses supplying in Switzerland and online platforms treated as the supplier of goods sold through them
Notes: Register with the ESTV, without being asked, within 30 days of becoming liable, using the online form. The small-business exemption ends once last year's worldwide turnover reached the limit, or as soon as a new or expanded business can foresee passing it within 12 months. Foreign businesses register on the same terms and must name a Swiss tax representative when they do.
Source: Bundesgesetz über die Mehrwertsteuer (MWSTG), SR 641.20 — Art. 66 Abs. 1 (threshold: Art. 10 Abs. 2; start of liability: Art. 14) Fedlex — Schweizerische Bundeskanzlei

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“Personen, die nach Artikel 10 steuerpflichtig werden, haben sich unaufgefordert innert 30 Tagen nach Beginn ihrer Steuerpflicht bei der ESTV schriftlich anzumelden.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Anmeldung — VAT registration deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-15

Abmeldung — deregistration on ceasing business

Mehrwertsteuer (MWST / VAT) · One-off · registration

within 30 days of the end of business activity Verified 2026-10-15

Who files: Registered businesses whose liability ends because they cease business activity or are liquidated
Notes: Deregister within 30 days of ending your business, and in any case by the close of a liquidation. From 1 January 2027 deregistration must be done through the ESTV portal. A final return is still due for the last period. Foreign businesses stop being liable at the end of the calendar year in which they last supplied in Switzerland.
Source: Bundesgesetz über die Mehrwertsteuer (MWSTG), SR 641.20 — Art. 66 Abs. 2 (end of liability: Art. 14 Abs. 2) Fedlex — Schweizerische Bundeskanzlei

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“Endet die Steuerpflicht nach Artikel 14 Absatz 2, so hat sich die steuerpflichtige Person innert 30 Tagen nach der Beendigung der unternehmerischen Tätigkeit, spätestens aber mit dem Abschluss des Liquidationsverfahrens bei der ESTV schriftlich abzumelden.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Abmeldung — deregistration on ceasing business deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-15

Abmeldung — deregistration after turnover falls below the threshold

Mehrwertsteuer (MWST / VAT) · One-off · registration

within 60 days of the end of the tax year in which turnover first fell below the threshold Verified 2026-10-15

Who files: Registered businesses whose turnover fell below CHF 100,000 (or CHF 250,000) in a tax year and is expected to stay below it in the next
Notes: A business that keeps trading but drops below the registration threshold, and expects to stay below it, must deregister; this takes effect at the end of that tax year at the earliest. The ESTV accepts the deregistration as in time if it arrives within 60 days of that year end. If you do not deregister, you are treated as having chosen to stay liable.
Source: ESTV — MWST-Info 02 Steuerpflicht, Ziff. 6.2 (rule: MWSTG Art. 14 Abs. 5) Eidgenössische Steuerverwaltung ESTV

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“Die Abmeldung erfolgt rechtzeitig, wenn diese der ESTV innert 60 Tagen nach Ende der Steuerperiode eingereicht wird.”

Screenshot of Eidgenössische Steuerverwaltung ESTV showing the Abmeldung — deregistration after turnover falls below the threshold deadline

Open full size Captured from Eidgenössische Steuerverwaltung ESTV on 2026-10-15

Final VAT return on end of liability

Mehrwertsteuer (MWST / VAT) · One-off · return filing

within 60 days of the end of VAT liability Verified 2026-10-15

Who files: Every business whose VAT liability ends
Notes: When your liability ends, the 60 days for the last return run from the day it ended rather than from the end of the period, so the final return can fall due earlier than the regular calendar suggests. Pay any VAT due on it by the same date.
Source: Bundesgesetz über die Mehrwertsteuer (MWSTG), SR 641.20 — Art. 71 Abs. 2 (payment: Art. 86 Abs. 1) Fedlex — Schweizerische Bundeskanzlei

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“Endet die Steuerpflicht, so läuft die Frist von diesem Zeitpunkt an.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Final VAT return on end of liability deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-14

Vergütungsverfahren — VAT refund claim by foreign businesses

Mehrwertsteuer (MWST / VAT) — refund procedure · Annually · other

30th June each year Verified 2026-10-15

Who files: Businesses with their seat abroad that are not registered for Swiss VAT and paid Swiss VAT on purchases or imports, where their country grants reciprocity; at least CHF 500 a calendar year
Notes: Foreign businesses that are not registered in Switzerland can reclaim Swiss VAT invoiced to them in a calendar year by sending a claim between 1 January and 30 June of the following year. Refunds depend on Switzerland having reciprocity with the claimant's country, and the claim must be made through a representative with a Swiss address or registered office. The deadline cannot be extended, and the postmark date counts. Claims below CHF 500 for the year are not refunded, and a business that becomes registered claims for the rest of that year with its first VAT return instead.
Source: ESTV — VAT Refund: Rückerstattung an Unternehmen im Ausland (rule: MWSTV Art. 154 Abs. 1; MWSTG Art. 107 Abs. 1 Bst. b) Eidgenössische Steuerverwaltung ESTV

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“Der Antrag ist zwischen dem 1. Januar und dem 30. Juni des auf die Vergütungsperiode nachfolgenden Jahres einzusenden.”

Screenshot of Eidgenössische Steuerverwaltung ESTV showing the Vergütungsverfahren — VAT refund claim by foreign businesses deadline

Open full size Captured from Eidgenössische Steuerverwaltung ESTV on 2026-10-13

Mineralölsteuer — periodic tax declaration

Mineralölsteuer (mineral oil tax) · Monthly · return filing

10th of the month after the month ends Verified 2026-10-15

Who files: Authorised warehousekeepers and importers holding a permit from the BAZG to declare mineral oil tax periodically
Notes: Mineral oil released for consumption in a month is declared to the BAZG by the 10th of the following month. Warehousekeepers' monthly stock reports fall on the same day. A rate change requires separate declarations for the quantities before and after it.
Source: Mineralölsteuerverordnung (MinöStV), SR 641.611 — Art. 41 Abs. 1 (who: MinöStG Art. 20 Abs. 1) Fedlex — Schweizerische Bundeskanzlei

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“Die steuerpflichtige Person muss die periodische Steueranmeldung bis zum 10. Tag des Monats abgeben, der auf den Tag folgt, an dem die Steuerforderung entsteht.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Mineralölsteuer — periodic tax declaration deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-15

Mineralölsteuer — payment under periodic declaration

Mineralölsteuer (mineral oil tax) · Monthly · payment

15th of the month after the month ends Verified 2026-10-15

Who files: Authorised warehousekeepers and importers declaring mineral oil tax periodically
Notes: The tax falls due when the oil is released, but periodic declarants have until the 15th of the following month to pay. Late payment attracts interest at the federal rate.
Source: Mineralölsteuergesetz (MinöStG), SR 641.61 — Art. 22 Abs. 1-2 Fedlex — Schweizerische Bundeskanzlei

See the source text

“Bei periodischer Steueranmeldung läuft die Zahlungsfrist bis zum 15. Tag des Monats, der auf den Fälligkeitstag folgt.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Mineralölsteuer — payment under periodic declaration deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-14

Tabaksteuer — monthly declaration

Tabaksteuer (tobacco tax) · Monthly · return filing

8th of the month after the month ends Verified 2026-10-15

Who files: Manufacturers of tobacco products and operators of authorised tobacco tax warehouses
Notes: Tobacco products made ready for sale or released from an authorised warehouse in a month are declared by the 8th of the next month. Imported tobacco is assessed by customs at the border instead.
Source: Tabaksteuerverordnung (TStV), SR 641.311 — Art. 7 Abs. 1 Fedlex — Schweizerische Bundeskanzlei

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“Die Hersteller von Tabakfabrikaten und die Betreiber zugelassener Steuerlager (Betreiber) müssen der Oberzolldirektion bis zum 8. Tag des Monats die Tabakfabrikate deklarieren, die im Vormonat:”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Tabaksteuer — monthly declaration deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-15

Tabaksteuer — payment (taxpayers with security)

Tabaksteuer (tobacco tax) · Monthly · payment

last day of the 2nd month after the month ends Verified 2026-10-15

Who files: Tobacco manufacturers and warehouse operators that have lodged security with the BAZG
Notes: Where security has been lodged, tobacco tax for a month's releases is payable by the last day of the second month after it, so September's tax is due by 30 November. Without security the tax is payable as soon as it arises.
Source: Bundesgesetz über die Tabakbesteuerung (TStG), SR 641.31 — Art. 19 Abs. 1 Fedlex — Schweizerische Bundeskanzlei

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“Für Steuerpflichtige, die eine Sicherheit nach Artikel 21 Absatz 1 oder 26c geleistet haben, läuft die Zahlungsfrist bis zum letzten Tag des zweiten Monats, der auf den Fälligkeitstag folgt.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Tabaksteuer — payment (taxpayers with security) deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-15

Biersteuer — quarterly tax declaration (domestic brewers)

Biersteuer (beer tax) · Quarterly · return filing

20th day after the quarter ends Verified 2026-10-15

Who files: Breweries and other producers of beer in Switzerland (imported beer is taxed by customs on import)
Notes: Domestic brewers account for beer tax by calendar quarter and file the declaration within 20 days of the quarter's end: 20 January, 20 April, 20 July and 20 October. If production stops mid-quarter, the 20 days run from that date.
Source: Biersteuergesetz (BStG), SR 641.411 — Art. 17 Abs. 1 (quarterly period: Art. 16) Fedlex — Schweizerische Bundeskanzlei

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“Die Herstellerin oder der Hersteller muss dem BAZG die Steueranmeldung innerhalb von 20 Tagen nach Ablauf der Abrechnungsperiode unaufgefordert in der vorgeschriebenen Form einreichen.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Biersteuer — quarterly tax declaration (domestic brewers) deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-15

Biersteuer — quarterly payment (domestic brewers)

Biersteuer (beer tax) · Quarterly · payment

30th day after the quarter ends Verified 2026-10-15

Who files: Breweries and other producers of beer in Switzerland
Notes: Payment follows ten days after the declaration: within 30 days of the quarter's end, which lands on 30 January, 30 April, 30 July and 30 October. Saturday 30 January 2027, Saturday 30 October 2027 and Sunday 30 January 2028 are not working days, so pay by the Friday before.
Source: Biersteuergesetz (BStG), SR 641.411 — Art. 18 Fedlex — Schweizerische Bundeskanzlei

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“Die Herstellerin oder der Hersteller muss die Steuer für im Zollgebiet hergestelltes Bier innerhalb von 30 Tagen nach Ablauf der Abrechnungsperiode dem BAZG entrichten.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Biersteuer — quarterly payment (domestic brewers) deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-15

Alkoholsteuer — monthly declaration by tax warehouses

Alkoholsteuer (spirits tax) · Monthly · return filing

8th of the month after the month ends Verified 2026-10-15

Who files: Operators of spirits tax warehouses; holders of a use permit for ethanol declare the taxable quantity on the same date
Notes: Spirits tax warehouses report the month's receipts, releases and closing stock to the BAZG by the 8th of the following month, which then assesses the tax. Payment follows the assessment: generally within 30 days, or 60 days for warehouses that have lodged security.
Source: Alkoholverordnung (AlkV), SR 680.11 — Art. 31 Abs. 1 (use permits: Art. 38 Abs. 1; payment term: Art. 20 Abs. 3) Fedlex — Schweizerische Bundeskanzlei

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“Steuerlagerbetriebe haben die Ein- und die Ausgänge monatlich bis zum 8. Tag des Folgemonats beim BAZG zur Veranlagung anzumelden.”

Screenshot of Fedlex — Schweizerische Bundeskanzlei showing the Alkoholsteuer — monthly declaration by tax warehouses deadline

Open full size Captured from Fedlex — Schweizerische Bundeskanzlei on 2026-10-15

Switzerland is outside the EU VAT area, so there is no EC Sales List, no OSS and no IOSS: foreign businesses that become liable register with the ESTV, appoint a Swiss tax representative and file the ordinary return. Since January 2025 returns, corrections and registrations go through the ESTV portal. The law gives 60 days after each period for both the return and the payment, so deadlines fall on the 29th or 30th rather than at a month end: 30 May, 29 August and 29 November for the first three quarters. The ESTV's own table rounds these to 31 May, 31 August and 30 November; the calendar follows the 60-day count where it ends a day or two sooner, so a date shown here can be slightly earlier than the one the ESTV prints. For periods ending in December the ESTV works from 28 February, a day earlier than the 60-day count in most years, and charges late-payment interest from that date, so the calendar shows 28 February. Most businesses file quarterly; net-tax-rate users file half-yearly, and others can apply to file monthly or once a year. The ESTV publishes these dates without moving them off weekends, even when 28 February is a Sunday. Federal procedural law may allow until the next working day, but interest runs from the date shown, so pay by the working day before it when it is not a working day. Excise duties on mineral oil, tobacco, beer and spirits are collected by the BAZG on their own monthly or quarterly cycles, shown below. Import VAT is assessed by the BAZG per import and invoiced, and is not shown as a calendar date. Stamp duties, withholding tax, the CO2 levy and the heavy-vehicle fee are separate federal levies and are not covered here.

Screenshot of the official source stating the rule that governs Switzerland's deadlines — Bundesgesetz über die Mehrwertsteuer (MWSTG), SR 641.20 — Art. 86 Abs. 1 — Fedlex — Schweizerische Bundeskanzlei, captured 2026-10-15

What this calendar does not list

Not applicable Recapitulative listing — Switzerland is outside the EU VAT area, so there is no recapitulative statement or EC Sales List. The VAT Act and VAT Ordinance (full text checked 15 October 2026) contain no listing, one-stop-shop or SAF-T duty: the only notification procedure, for transfers of a business, is reported on the ordinary VAT return (MWSTG Art. 38 Abs. 3).
Not applicable E-invoicing / e-reporting cycle — There is no B2B or B2C e-invoicing or e-reporting mandate: a VAT invoice is due only when the customer asks for one (MWSTG Art. 26 Abs. 1). Suppliers to the federal administration must send e-invoices where the contract value exceeds CHF 5,000 (federal administration page vtg.admin.ch/de/e-rechnung, checked 15 October 2026), which sets an invoice format but no submission cycle. The portal obligation in the VAT Ordinance covers returns, not invoices.

New Switzerland rules taking effect

Confirmed changes from the weekly scan — each links to its full record with the official source.

About this calendar

Which Switzerland tax deadlines does this calendar cover?

21 recurring indirect-tax obligations — Mehrwertsteuer, Mineralölsteuer (mineral oil tax), Tabaksteuer (tobacco tax), Biersteuer (beer tax) and Alkoholsteuer (spirits tax) returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.

How current are these due dates?

Every obligation carries the date it was last verified against its official source (newest: 2026-10-15). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.

Do the dates account for weekends and public holidays?

No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.

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