ch-vat-return

---
name: ch-vat-return
description: "Pointer: Swiss VAT (MWST) returns for tax year 2026 are covered in switzerland-vat. Use switzerland-vat for registration (CHF 100,000 worldwide turnover), the 8.1%, 2.6% and 3.8% rates, the effective and net tax rate methods, quarterly, semi-annual and annual reporting, the 60-day deadline, reverse charge on services from abroad, import tax, default interest of 4.0% and penalties. Trigger on: Swiss VAT return, MWST Abrechnung, Saldosteuersatz, Bezugsteuer."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ch-vat-return"
  jurisdiction: "CH"
  tax_year: "2026"
  last_updated: "2026-10-23"
  trust_label: "Built by Michael Cutajar and the OpenAccountants team"
  review_status: "pending_review"
---

# Swiss VAT return: see switzerland-vat (v2.1)

> **Source-cited draft: not reviewed by an accountant.**

This skill duplicated `switzerland-vat`. The content now lives in one place: [switzerland-vat](switzerland-vat.md), refreshed for tax year 2026 from the MWSTG, the MWSTV and the ESTV. Load that skill for any Swiss VAT question. The slug stays so existing links keep working.

> Contributed by Ryan Duguid.

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-23. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ch-vat-return` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ch-vat-return. If neither is available, confirm every figure against the official source pages cited above before relying on it.