VAT and the 13th OASI pension payment: what still depends on the vote

Estimated reading time: 4 min

An announcement of a VAT increase immediately raises questions about prices, margins and software settings. But a proposal put to a popular vote is not an invoicing instruction. The first task is to separate the budget scenario from the rules actually in force.

This distinction matters to businesses preparing long-term offers, subscriptions or multi-year budgets. It helps identify sensitive contracts without introducing errors into current invoices.

The proposal and its timetable

The federal press release of 5 October 2026 announces a vote on 29 November 2026 on additional OASI financing through VAT. The proposal would raise the standard rate from 8.1% to 8.5% and the accommodation rate from 3.8% to 4.0%, while leaving the reduced rate at 2.6%. Entry into force in early 2028 is envisaged. [1]

The financing proposal submitted to the vote must be distinguished from the first 13th OASI pension payment, announced for December 2026. The VAT increase remains conditional. No rate change should be inferred solely from the pension payment timetable. [1]

Possible implications for a business

Consider a service priced at CHF 1,000 excluding tax and subject to the standard rate. At 8.1%, the total is CHF 1,081; at 8.5%, it would be CHF 1,085. The difference would be CHF 4. This is an arithmetic scenario, not a new legally applicable price.

If the tax-inclusive price is contractually fixed, the issue is different: an increase may reduce revenue excluding tax, depending on the clauses and the possibility of adjusting the price. If the price is stated excluding tax, check how the tax is passed on. The analysis therefore starts with the contract.

Useful preparations

List contracts whose duration could extend beyond the date of a possible change. For each one, record the type of price, the invoicing frequency and the person responsible for any adjustment. The list should remain proportionate to the business’s activities.

Prepare a margin and cash-flow scenario separate from the approved budget. Identify the tools that would use the rates: invoicing, cash register, online shop, accounting software and quotation templates.

After the vote, the decision on entry into force and the Federal Tax Administration’s instructions will need to be checked, particularly for services spanning two periods. Transitional arrangements must not be invented before they are published.

Conclusion

The right balance is to prepare contracts and tools while retaining the settings currently in force. Operational implementation should begin only once the result, timetable and applicable instructions have been confirmed.

Frequently asked questions

Should I invoice at 8.5% now?

No. The rate appears in a proposal submitted to a vote; it is not a new rate applicable in October 2026.

Would the reduced rate increase?

The proposal presented on 5 October would keep it at 2.6%.

Why review contracts before the vote?

To identify sensitive prices and tools without changing invoicing prematurely.

Official sources

1. Federal Tax Administration / Federal Council — Press release of 5 October 2026

Editorial date: 2026-10-09 · Prepared and checked on 20 October 2026. This updated version is not evidence of publication on the editorial date.