Changes to Swiss VAT as of 01.01.2025

Important changes to Swiss VAT will come into force on 1 January 2025, including adjustments to the annual VAT settlement and the net tax rate method.
Important changes to Swiss VAT will come into force on 1 January 2025, including adjustments to the annual VAT settlement and the net tax rate method.

The new VAT Ordinance (nMWSTV) was definitively published on 21 August 2024 and will come into force on 1 January 2025. In addition to the expected clarifications and implementation of the nMWSTG (new VAT Act), the nMWSTV also includes massive changes to the net tax rate method without the MWSTG (VAT Act) having been amended in this area.

Overview of the changes and recommendations for action

The following client information provides an overview of the already known changes to the annual VAT statement and the net tax rate method and contains practical recommendations for action.

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