SME

Accounting deadlines you should already be planning for next year

Did you miss a deadline this year and have to pay interest on late payments? Do you plan to submit your documents on time next year, but lack a clear overview?

To make things easier next year we have summarized the most important accounting deadlines for you:

WhatAccounting periodDates and deadlinesInformation about the deadline
VAT – Effective
Method
VAT deadline extension
 
General information
1st Quarter01.01 – 31.0331 May
2nd Quarter01.04 – 30.0631 August
3rd Quarter07.07 – 30.0930 November
4th Quarter01.10. – 31.1228 February
VAT – Balance
Method
1st half-year01.01 – 30.0631 August
2nd half-year01.07 – 31.1228 February
Reporting requirement (applies to all VAT accounting methods)Tax period
(calendar year)
240 days or
8 months after
the fiscal year in question
Annual VAT reconciliation
Wage statement and payrollCalendar year30 JanuaryDeadlines, Information & Forms
Withholding taxMonthly30 daysOrganizations of the cantonal authorities
Annual financial statementsFinancial year or calendar yearSME: 180 days or 6 monthsFinancial year and calendar year

Your first annual financial statements?
What you should know!


If you miss these deadlines, you will be charged interest from the due date. You can request an extension of the deadline from the relevant authorities. Bear in mind, however, that your request for an extension does not affect the interest due on late payments. For example, the interest rate for late payment of VAT is 4%.

Our overview should help you avoid any interest on late payments next year. However, if you don’t want to worry about deadlines, extensions and interest on arrears, then arrange a no-obligation consultation with us now! Accounto will help you keep your accounting fully automated and meet your accounting deadlines.