New from 2025: Calculate VAT annually — that's how it works!

From January 1, 2025, there will be an exciting change for SMEs: VAT can now be billed annually. In this article, we'll explain to you exactly what that means, how you can benefit from it and what you need to consider.

What's new?

Until now, VAT had to be billed quarterly, half-yearly or monthly. As a company with an annual turnover of up to CHF 5,005,000, you can now only bill once a year upon request.

In concrete terms, this means:

• Less administrative effort

• More time to focus on your business

• Easier billing planning

Requirements for annual billing

So that you can benefit from the new regulation, there are a few important points:

Submit an application by the deadline: The application for the annual statement must be submitted to the ePortal by February 28, 2025 in order to benefit from it as early as 2025.

If you become a new taxpayer, you have 60 days after receiving your VAT number to file the claim.

Timely submission of previous statements: Your previous statements must be submitted and paid correctly, completely and on time.

Correction cancellations or deadline extensions: You must submit and pay your statement for the year by the end of February of the following year at the latest.

Why is it worthwhile?

This change means less bureaucracy, more focus on business and less stress when it comes to VAT.

👉 Here You can find the full report on the new VAT regulation

Book an appointment with us and we'll see together how you can optimally benefit from this new feature.