MWST Quarterly Return (MWST-Abrechnung vierteljährlich)
The quarterly value added tax return filed with the ESTV (Swiss Federal Tax Administration) for businesses using the standard effective MWST accounting method. Businesses report output MWST collected, input MWST paid, and remit or reclaim the difference.
Who this applies to
- All MWST-registered businesses using the effective (standard) accounting method
- Businesses with annual taxable turnover above CHF 100,000
- Voluntarily registered businesses below the CHF 100,000 threshold
What to file
MWST-Abrechnung (Form 100 or online equivalent) reporting: total turnover at each applicable rate (8.1%, 2.6%, 3.8%), calculated output MWST, deductible input MWST on business purchases, net MWST payable or reclaimable, plus declaration of any exempt supplies or export supplies (zero-rated).
How to file
Filed and paid exclusively through the ESTV online portal (www.estv.admin.ch). Paper forms are no longer accepted for most registered businesses. Direct debit (LSV/Lastschrift) or bank transfer to ESTV. IBAN: CH56 0483 5048 7580 0100 0 (ESTV account).
Payment due
Net MWST payable is due on the same date as the return — 60 days after quarter end. Late payment triggers interest at the ESTV rate (currently 4% per year). Refunds (where input MWST exceeds output MWST) are processed within 60 days of receiving the claim.
Penalties for missing this deadline
Reminder after 30 days. Continued non-payment: enforcement proceedings (Betreibung) by the ESTV. Late payment interest at 4% per year on unpaid amounts. Wilful non-compliance or underreporting: administrative penalty (Verwaltungsstrafe) up to 80% of unpaid MWST.
Filing checklist
- Sales figure for the quarter by MWST rate (8.1%, 2.6%, 3.8%, zero-rated, exempt)
- Output MWST calculated for each rate
- Input MWST to deduct — total from supplier invoices with valid MWST numbers
- Any adjustments for private use of business purchases
- Net position: payable or refund
- Proof of payment if remitting by bank transfer
Common mistakes to avoid
- Claiming input MWST on invoices from non-MWST-registered suppliers (always verify the supplier's MWST number at www.uid.admin.ch)
- Forgetting import MWST on goods purchased from abroad (customs documents are required)
- Treating all software SaaS costs as 8.1% MWST — some may be subject to reverse charge if the supplier is foreign and unregistered in Switzerland
- Applying the wrong rate to accommodation services (3.8% not 8.1%)
- Missing the 60-day deadline by confusing it with end-of-month submission rules used in EU countries
Never miss a Switzerland deadline
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