Guide
Your first year as a self-employed person – all deadlines
In short: In your first year, these deadlines matter most: registering with an AHV compensation office in the first few months, provisional AHV contributions no later than the 10th day after each quarter and – if you become liable for VAT – registering with the FTA within 30 days. After that, your tax return, the AHV statement and a revenue check come round every year.
Your first-year calendar
| When | What | Authority |
|---|---|---|
| In the first few months | Register as self-employed, with evidence | AHV compensation office |
| Within 30 days of becoming liable | VAT registration (from CHF 100,000 in revenue) | FTA |
| 10 April, 10 July, 10 October, 10 January | Pay provisional AHV contributions | AHV compensation office |
| 60 days after each quarter | VAT return and payment (if liable) | FTA |
| After the financial year ends | Check revenue: from CHF 100,000, register in the commercial register | Commercial register |
| After the financial year ends | Prepare annual accounts or a statement | you / fiduciary |
| Cantonal deadline | File your tax return with enclosures | Cantonal tax administration |
Every year
- AHV: after your tax assessment, the office sets your final contributions. Any balance must be paid within 30 days.
- Report income changes: if your income changes significantly, tell the office straight away – this avoids default interest.
- Tax return: with annual accounts or statements of income, expenses, financial position, and private withdrawals and contributions.
- Check thresholds: commercial register and VAT from CHF 100,000 in revenue.
- Records: keep for ten years.
Avoiding default interest
The AHV charges default interest of 5% a year – regardless of fault or a reminder. An amount only counts as paid once it has reached the compensation office’s account.
Never miss a deadline again
This list is general. What applies to you depends on your legal form, canton and revenue. After its planned launch in Q2 2027, Taktova will remind you of each of these deadlines – tailored to your business. Join the waitlist to be among the first to know.
Frequently asked questions
When do I pay provisional AHV contributions?
Every quarter, no later than the 10th day after the end of the quarter – i.e. 10 April, 10 July, 10 October and 10 January.
When is my tax return due?
The deadline is set by your cantonal tax administration. You will find it on your tax return documents.
What happens if I miss an AHV deadline?
Default interest of 5% a year is due – regardless of fault or a reminder.
Sources
- Leaflet 2.02 – Contributions of the self-employed (as of 1 January 2026)
- Art. 14 and 66 VAT Act – Start of liability and registration
- Art. 35, 71 and 86 VAT Act – Returns and payment
- Art. 931 and 958f CO – Commercial register and retention
- Art. 125 and 126 DBG – Tax return and retention
- SECO SME Portal: Self-employment guidelines
All information checked on 29 October 2026.