The partial VAT reform, effective from January 1, 2025, has a concrete impact on Geneva-based SMEs. It is part of a context of increasing digitalization, with new obligations but also opportunities to anticipate regulatory requirements through 2026.
Key points of the reform:
- Obligation for ALL taxpayers to submit VAT returns via the official online portal (no more paper, choice between “pro” or “easy”).
- New rules for online sales platforms: any platform making sales in Switzerland, even via foreign partners, must collect and remit VAT.
- The rates are adjusted: certain products now fall under the reduced rate (compare with your nomenclature).
- Clarifications for subsidies, simplified methods (flat rate or net tax liability) and sectoral exceptions.
Recommended steps for SMEs:
- Check (and update if necessary) your VAT reporting method;
- Train on the new online VAT portal if not already done;
- Anticipate tax liability if you sell via a platform or your clients do (especially e-commerce);
- Adjust your accounting/ERP settings, especially VAT rates and codes (Odoo, etc.);
- Prepare communication to clients and partners, to ensure shared compliance.
Geneva focus: In French-speaking Switzerland, Geneva has confirmed specific support for SMEs in the VAT digital transition. Information sessions are organized with the Chamber of Commerce and the FTA.
Trending Google keywords 2025: VAT 2025 Switzerland, online VAT portal, VAT rates Geneva, e-commerce VAT, SME tax compliance Geneva, Swiss GAAP FER and VAT, administrative digitalization, Odoo VAT compliance.
Anticipation, training, and external support are immediate investments that will prevent litigation, penalties, and extra costs in 2026.