Resources | Northbridge Advisory

Coming up

The next deadlines

For an SME whose financial year is the calendar year. We remind you before each one.

JanuaryAnnual salary declaration to the compensation fund (AHV)30 January
FebruarySalary certificates (Lohnausweis) for each employeeJanuary or February
MarchVAT for Q4, or for the second half (net tax rate)60 days after 31 December: end of February
MarchTax return for individuals (including the self-employed)31 March
MarchPayment of the direct federal tax (provisional invoice)Due on 1 March; payable within 30 days
MayVAT for Q160 days after 31 March: 31 May
AugustVAT for Q2, or for the first half (net tax rate)60 days after 30 June: 31 August
SeptemberCompany tax return (GmbH, AG)30 September
SeptemberPayment of Zurich cantonal and communal taxes (provisional invoice)30 September of the tax year
NovemberVAT for Q360 days after 30 September: 30 November
NovemberLast day of the ordinary extension for the company tax return30 November

JanuaryVAT for Q4 (form 303) and annual summary (form 390)1 to 30 January
JanuarySelf-employed instalment for Q4 (form 130)1 to 30 January
JanuaryWithholdings for Q4: employees and professionals (form 111) and rents (form 115)1 to 20 January
FebruaryAnnual return of transactions with third parties (form 347)During February
AprilVAT for Q1 (form 303)1 to 20 April
AprilInstalments for Q1: companies (form 202) and self-employed (form 130)1 to 20 April
AprilWithholdings for Q1: employees and professionals (form 111) and rents (form 115)1 to 20 April
JunePersonal income tax return for the previous year (form 100), self-employed includedBy 30 June
JulyVAT for Q2 (form 303)1 to 20 July
JulyCorporate income tax for the previous year (form 200)25 days after six months from year end: by 25 July
JulySelf-employed instalment for Q2 (form 130)1 to 20 July
JulyWithholdings for Q2: employees and professionals (form 111) and rents (form 115)1 to 20 July
OctoberVAT for Q3 (form 303)1 to 20 October
OctoberInstalments for Q3: companies (form 202) and self-employed (form 130)1 to 20 October
OctoberWithholdings for Q3: employees and professionals (form 111) and rents (form 115)1 to 20 October
DecemberCorporate tax instalment (form 202)1 to 20 December

JanuaryVAT for Q4: advance return (Umsatzsteuer-Voranmeldung) and payment10th day after the end of the quarter
FebruaryAnnual wage tax certificates (Lohnsteuerbescheinigung) for each employee to the tax officeBy the end of February
MarchIncome tax or corporate tax prepayments (Einkommensteuer, Körperschaftsteuer)10 March
AprilVAT for Q1: advance return (Umsatzsteuer-Voranmeldung) and payment10th day after the end of the quarter
JuneIncome tax or corporate tax prepayments (Einkommensteuer, Körperschaftsteuer)10 June
JulyVAT for Q2: advance return (Umsatzsteuer-Voranmeldung) and payment10th day after the end of the quarter
JulyAnnual returns for the previous year: VAT, income or corporate tax and trade taxBy 31 July (with a tax adviser, end of February of the following year)
SeptemberIncome tax or corporate tax prepayments (Einkommensteuer, Körperschaftsteuer)10 September
OctoberVAT for Q3: advance return (Umsatzsteuer-Voranmeldung) and payment10th day after the end of the quarter
DecemberFiling the GmbH’s annual accounts with the Company Register (Unternehmensregister)12 months after year end: 31 December
DecemberIncome tax or corporate tax prepayments (Einkommensteuer, Körperschaftsteuer)10 December

MarchCorporate income tax instalment (acompte d’IS)15 March
MayAnnual corporate income tax return (liasse fiscale 2065) and, under the simplified VAT scheme, the annual VAT return (CA12)Second working day after 1 May
MayDeadline for the liasse fiscale filed online (EDI)15 more days when filed online
MayPayment of the previous year’s corporate income tax balance (solde d’IS)15th of the fourth month after year end: 15 May
JuneShareholders approve the annual accounts (in an SAS, within the period set by its articles, almost always the same) and file them with the registry within a monthSix months after year end: 30 June
JuneCorporate income tax instalment (acompte d’IS)15 June
SeptemberCorporate income tax instalment (acompte d’IS)15 September
DecemberCorporate income tax instalment (acompte d’IS)15 December

MarchPrevious year’s VAT balance, including Q4 if you settle quarterly16 March
MarchAnnual withholding certificate (Certificazione Unica) to the tax agency and each employee16 March
AprilAnnual VAT return for the previous yearFrom 1 February to 30 April
MayVAT for Q1: settlement and payment (F24), plus 1% interest16th of the second month after the quarter
JunePrevious year’s balance and first advance payment (acconto) of IRES or IRPEF and IRAPLast day of the sixth month after year end: 30 June (or 30 days later, plus 0.40%)
AugustVAT for Q2: settlement and payment (F24), plus 1% interest20 August
OctoberAnnual returns for the previous year: corporate or income tax (Redditi SC or PF) and IRAPTen months after year end: 31 October
OctoberAnnual return of the tax withheld (form 770)31 October
NovemberVAT for Q3: settlement and payment (F24), plus 1% interest16th of the second month after the quarter
NovemberSecond advance payment (acconto) of IRES or IRPEF and IRAPLast day of the eleventh month after year end: 30 November