ARTICLE · 28 MARCH 2018

VAT Finalization

PrimeTax AG

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Most companies have in the meantime submitted their 4th quarter 2017 VAT declaration to the Swiss Federal Tax Administration (SFTA) ...

SwitzerlandTax

Florian Hanslik

Most companies have in the meantime submitted their 4^th quarter 2017 VAT declaration to the Swiss Federal Tax Administration (SFTA), but the 2017 value added tax reporting obligation is not yet completed with this. The taxable person still has to reconcile the value added tax for the entire year as part of the so-called finalization.

Correction of errors in the declarations

Article 72 paragraph 1 of the Value Added Tax Act requires that the taxable person must correct any errors in the submitted VAT declarations that are ascertained in the course of drawing up the annual accounts at the latest in the return for the reporting period, in which the 180th day after the end of the relevant financial year falls.

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