{"id":352,"date":"2024-10-29T16:05:59","date_gmt":"2024-10-29T15:05:59","guid":{"rendered":"https:\/\/depigest.ch\/?p=352"},"modified":"2024-10-25T16:54:28","modified_gmt":"2024-10-25T14:54:28","slug":"vat-annual-statement-from-january-1-2025","status":"publish","type":"post","link":"https:\/\/depigest.ch\/en\/comptabilite-en\/vat-annual-statement-from-january-1-2025\/","title":{"rendered":"VAT &#8211; Annual statement from January 1, 2025"},"content":{"rendered":"<p>From January 1, 2025, companies with annual sales of up to CHF 5,005,000 will be able to submit an annual VAT statement (instead of quarterly or half-yearly statements).<\/p>\n<p>In order to benefit from this simplification, the company must meet the following conditions:<\/p>\n<ul>\n<li>it must have submitted past and future VAT statements on time;<\/li>\n<li>it must have paid the statements in full;<\/li>\n<li>it must submit a request to switch to an annual VAT statement for the 2025 tax period via ePortal <em><strong>before February 28, 2025<\/strong><\/em>.<\/li>\n<\/ul>\n<p>Despite the election to file an annual\u00a0 VAT stattement, the company will be required to make advance payments during the current year: three advance payments for companies subject to tax using the effective and flat-rate methods (i.e. May 30 &#8211; August 30 and November 30) and a single advance payment for companies subject to tax using the net tax liability rate method (i.e. August 30).<\/p>\n<p>The amount of the instalments is set by the Federal Tax Administration on the basis of the tax receivable for the last tax period, although the company may request a revision of the instalments no later than 10 days before their respective due dates.<\/p>\n<p>In the following cases, the Federal Tax Administration has the right to revoke the annual tax statement:<\/p>\n<ul>\n<li>the company has exceeded sales of CHF 5,005,000 for three consecutive tax periods<\/li>\n<li>the company fails to submit its annual VAT statements on time<\/li>\n<li>the company does not pay all its instalments on time<\/li>\n<li>the company has requested an excessive reduction in its instalments<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>From January 1, 2025, companies with annual sales of up to CHF 5,005,000 will be able to submit an annual VAT statement (instead of quarterly or half-yearly statements). In order to benefit from this simplification, the company must meet the following conditions: it must have submitted past and future VAT statements on time; it must [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-352","post","type-post","status-publish","format-standard","hentry","category-comptabilite-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/posts\/352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/comments?post=352"}],"version-history":[{"count":1,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/posts\/352\/revisions"}],"predecessor-version":[{"id":353,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/posts\/352\/revisions\/353"}],"wp:attachment":[{"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/media?parent=352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/categories?post=352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/depigest.ch\/en\/wp-json\/wp\/v2\/tags?post=352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}