The transition to year-end is always strategic for Geneva-based companies subject to VAT. In 2025, the pressure increases with accelerated digitalization of procedures (AFC e-procedures, QR-MwST electronic invoicing), the generalization of e-controls, and tougher penalties in case of omissions or errors. Understanding the changes—including increased requirements for digital archiving, traceability of entries via Swiss GAAP FER or Odoo, and preparation of quarterly/annual VAT balances— is essential to avoid costly tax audits in 2026. This guide covers:
- Recent changes on the AFC portal and their direct impact on declaration entry (new fields, automatic validation, mandatory electronic signature for certain submissions).
- Optimizing VAT account reconciliations and management with Odoo for SMEs (automated journaling, tracking VAT adjustments on subsidies and corrections of previous mistakes).
- Key points for mixed VAT (multiple business sectors, reduced vs. normal rates) and efficiently allocating operations.
- Preparing a pre-audit according to new standards: linking payroll (swissdec), invoicing, and concatenation with declaration appendices.
- FAQ on AFC’s early audits in Geneva: deadlines, types of required documents, frequent errors to avoid, appeals…
In summary, businesses and freelancers must secure their administrative and financial processes from Q4-2025 to be ready for any audit in 2026. Partial or full outsourcing of VAT management, combined with an interfaced business software like Odoo, reduces risk of errors and optimizes compliance. For tailored support and best practice implementation, do not hesitate to consult our certified experts.