VAT Report 2024/2025

En este artículo

As of January 1, 2025, significant changes have been introduced to the VAT law. Below is a summary of the main updates:

  1. Mandatory electronic processing of VAT data.
  2. Introduction of more than two VAT rates for the flat-rate and balance methods.
  3. Option to choose annual VAT reporting.

Full details are available in the documentation of the Federal Tax Administration.

Update Status  (January 2026)

In the Swiss VAT extension, both the 2024 and 2025 reports are available. 
If you have an earlier version of Banana, or the Professional plan of Banana Plus, see the page Update program and plan.

VAT Report 2025 (recommended)

  • Effective method
    • Compatible with accounting from 2025
    • Compatible with accounting before 2025
    • New transmission format eCH-0217 2.0.0 (XML file)
  • Flat/Fixed rate method
    • Compatible with accounting from 2025
    • Compatible with accounting before 2025
    • Allows the use of more than 4 VAT rates
    • New transmission format eCH-0217 2.0.0 (XML file)
    • The use of the code 415 for VAT corrections is available

VAT Report 2024 

  • Effective method
    • Compatible with accounting from 2025
    • Compatible with accounting before 2025
    • Transmission format eCH-0217 1.0.1 (XML file) no longer supported
  • Flat/Fixed rate method
    • Usable for accounting up to 31.12.2024
    • Transmission format eCH-0217 1.0.1 (XML file) no longer supported

VAT Advance Payments Management

The revision of the VAT law, in effect since January 1, 2025, introduces the possibility of making advance payments for the annual return.
In Banana Accounting, these advances are currently not visible in the form but are managed directly in the accounting records, due to the complexity of integrating them into the official model.

 

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