Newsletter - VAT - February 2026
13 February 2026
Third edition of the VAT newsletter, with a particular focus on tax on purchases of services from foreign suppliers.
Why revisit this topic? Because this self-assessment mechanism remains largely unknown, even though it can entail significant tax risks for recipients of services purchased from foreign suppliers not registered for VAT in Switzerland, in particular:
- individuals,
- companies not registered as VAT taxpayers, and
- companies that do not have full deduction rights or apply the flat-rate method.
This reminder is particularly relevant at the start of the year: the deadline for reporting tax on acquisitions for the year 2025 to the FTA is February 28, 2026.
Please feel free to consult our newsletter in en – fr – de to better understand this regime and its practical implications:
