The 2025 VAT reform in force in Switzerland affects very many businesses in Geneva and French-speaking Switzerland, requiring immediate adjustment to ensure compliance. This article provides a clear breakdown of the issues, practical steps for successful transition, a checklist for your administrative management or executives, and answers to frequently asked questions since the start of the 2025 school year.
1. What are the key changes? Since 1.1.2025, VAT rates have changed (standard: 8.1%, reduced: 2.6%, special accommodation: 3.8%) and new electronic declaration requirements have come into force (files, forms, relief appendix, mandatory online declaration by profile). Flat-rate regimes and the net tax rate method are also affected.
2. For whom are these changes critical in Geneva?
- SMEs in services, crafts and retail/distribution (B2B and B2C)
- Sole traders exceeding the CHF 100,000 annual threshold
- Holding companies and property managers
- Associations and foundations with employees
- Businesses receiving grants or active on digital platforms
3. Geneva-specific points of caution
- Take account from Q4 2025 in all Odoo, Abacus or Winbiz systems
- Alignment between invoicing, payroll (tax advantages, internal training on new LPP/AVS/LAA rules), and Swiss GAAP FER accounting
- Mandatory electronic declaration (e-VAT): practical guides on the SFTA portal
- Increased controls announced for Geneva (deadlines, administrative sanctions, focus on real estate and consulting)
4. Express checklist for SME management:
- Update the configuration of your accounting and payroll software (Odoo, Winbiz, Abacus)
- Check customer/supplier invoicing templates and automate correct rate display
- Train payroll/accounting staff on new thresholds and exemptions
- Synchronize invoicing and archiving policy with your fiduciary
- Monitor cross-border flows: exemptions, thresholds, required mentions
5. Optimization opportunities and advisory assignments:
- Review your contract templates and GTCs outside VAT (avoid corrections, integrate new logic)
- Outsource or delegate to a trustee for SFTA returns and controls
- Digitize administrative processes and create synergies with other HR/administrative obligations (notably for LPP/AVS/LAA)
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For further information, the official documentation and support from the Federal Tax Administration, as well as recommended tools, are listed below.