VAT 2026 in Switzerland: what changes with the end of VAT easy
VAT 2026 Switzerland: VAT easy ends on 31.05.2026, migration to VAT return pro with AGOV. Complete guide for SMEs with steps, rates and mistakes to avoid.
VAT 2026 in Switzerland: what changes with the end of VAT easy
The essentials in 3 points:
- The FTA is permanently withdrawing the VAT easy service on 31 May 2026. Any SME still using this portal must migrate to ‘VAT return pro’ before that date.
- The new portal requires AGOV authentication — a personal electronic identifier that replaces the old login. Creating an account takes around 10 minutes, but verification can take several days.
- Three mistakes recur in most failed migrations: leaving it too late, confusing personal and business accounts, and forgetting to reconnect your fiduciary firm.
Swiss VAT filing in 2026 is undergoing a major technical change. On 31 May 2026, the Federal Tax Administration (FTA) will deactivate the ‘VAT easy’ portal, used by thousands of SMEs to submit their quarterly or half-yearly returns. Its replacement, ‘VAT return pro’, uses the national authentication system AGOV. This is not a radical overhaul — but it is a migration that does not happen by itself. Here is what you need to know, step by step.
Why is the FTA ending VAT easy in May 2026?
VAT easy was designed as a simplified portal for small businesses registered for VAT. It allowed users to complete and submit a return directly from a browser, without a certificate or third-party software. However, its interface was more than ten years old.
The FTA has decided to consolidate its online services around a single infrastructure: the ePortal, with authentication via AGOV (formerly CH-LOGIN). This consolidation covers VAT as well as other federal services (withholding tax, stamp duties, etc.).
The aim is twofold:
- Enhanced security: AGOV requires two-factor authentication (2FA), whereas VAT easy only required a simple password.
- Centralised maintenance: a single portal to maintain rather than several parallel applications.
The switch-off date is set for 31 May 2026 (source: FTA, 2025 announcement). After that date, any attempt to log in to VAT easy will redirect users to VAT return pro.
How does VAT return pro work with AGOV?
VAT return pro is not new software to install. It is an online service accessible through the Confederation’s ePortal, provided you have a verified AGOV account.
In practice, the process works as follows:
- Create a personal AGOV account: each individual creates their own identifier on agov.ch. The identifier is linked to a person, not a business.
- Verify your identity: AGOV offers several methods (eID, video, in person). Some take 10 minutes, others several working days.
- Link the company’s VAT number: once authenticated, the user links their AGOV account to their SME’s UID/VAT number in the ePortal.
- Access VAT return pro: the return is completed in an interface similar to the old VAT easy, but with additional features (history, acknowledgements of receipt, management of authorised representatives).
Key point for SMEs working with a fiduciary firm: if your accountant submitted your returns via VAT easy, they will also need to migrate to AGOV. An electronic power of attorney must be set up in the ePortal to authorise a third party to submit returns on your behalf.
What are the practical migration steps?
Here is the recommended timeline for a stress-free migration, assuming that your next quarterly return (Q1 2026) must be submitted by 30 May 2026 — that is, 60 days after the end of the quarter (source: VAT Act).
| When | Action | Estimated time |
|---|---|---|
| Starting now | Create a personal AGOV account on agov.ch | 10–15 minutes |
| Day+1 to Day+5 | Complete identity verification (time varies depending on the chosen method) | 10 min to 5 days |
| Once verification is complete | Log in to the ePortal and link the company’s VAT number | 5–10 minutes |
| If a fiduciary firm is appointed | Set up the electronic power of attorney in the ePortal | 10–15 minutes |
| Before 30.05.2026 | Submit the Q1 2026 return via VAT return pro | Variable |
Quick checklist:
- ☐ AGOV account created and verified
- ☐ VAT number linked in the ePortal
- ☐ Power of attorney for the fiduciary firm set up (if applicable)
- ☐ Test login to VAT return pro completed
- ☐ Q1 2026 return submitted before 30.05.2026
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What are the VAT rates in Switzerland in 2026?
The VAT rates applicable in 2026 are identical to those in 2025. No change is planned for the current year.
| Category | Rate since 01.01.2024 | Examples |
|---|---|---|
| Standard rate | 8,1% | Most goods and services |
| Reduced rate | 2,6% | Food, books, medicines, newspapers |
| Accommodation rate | 3,8% | Overnight hotel stays (excluding breakfast) |
These rates have been in force since 1 January 2024 and remain unchanged in 2026 (source: FTA). Migration to VAT return pro does not change the rates, the accounting methods (effective or flat-rate), or the filing deadlines.
For a detailed breakdown of rates by goods category, see our quick guide to VAT rates for 2026.
What are the three most common mistakes during migration?
Migrating from VAT easy to VAT return pro is not complicated — but it leaves little room for manoeuvre if you leave it until the last minute. Here are the three mistakes we see most often among SMEs in French-speaking Switzerland.
1. Waiting until the last week of May
AGOV identity verification can take up to five working days depending on the chosen method. If you create your account on 26 May, your verification may not be completed before the 30 May deadline for the Q1 2026 return. The result: a late return and a potential formal reminder from the FTA.
2. Confusing personal and business accounts
AGOV is a personal identifier. It does not replace your company’s VAT number. Some business owners create their AGOV account but forget the step of linking it to the UID/VAT number in the ePortal. Without this link, it is impossible to access the return form.
3. Forgetting to reconnect your fiduciary firm
If your fiduciary firm submitted your returns via VAT easy, this authorisation does not transfer automatically. A new power of attorney must be created in VAT return pro. Without it, your accountant cannot proceed — and neither can your return.
To explore common VAT mistakes beyond migration, we have published a dedicated article: 10 VAT mistakes that cost Swiss SMEs dearly.
Frequently asked questions
What is the deadline for migrating from VAT easy to VAT return pro?
The VAT easy service will be permanently deactivated on 31 May 2026. We recommend migrating at least two weeks before that date to allow for AGOV verification times.
Do I have to pay to create an AGOV account?
No. Creating an AGOV account is free. It is a service provided by the Confederation, available to anyone resident in Switzerland or listed in the commercial register.
Can my fiduciary firm handle the migration for me?
Partly. Your fiduciary firm can guide you, but the AGOV account is personal: you must create it yourself using your own identity document. You can then grant your fiduciary firm an electronic power of attorney in the ePortal.
Are VAT rates changing in 2026?
No. The rates remain the same as in 2025: 8,1% (standard rate), 2,6% (reduced rate) and 3,8% (accommodation). These rates have been in force since 1 January 2024 (source: FTA).
What happens if I do not migrate before 31 May 2026?
You will no longer be able to submit your VAT return online via VAT easy. The FTA could issue an estimated assessment if the return is not received on time. You will still be able to migrate to VAT return pro after 31 May, but with the risk of late filing and possible late-payment interest.
Last updated: 13 May 2026
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