Transaction without VAT breakdown


The method with VAT breakdown described below is the one we recommend, because it is the simplest and fully automated.
Before proceeding with the filling in of the VAT statement (facsimile and XML file) it is necessary to:

  • Check that the VAT Codes table is updated.
  • Check that there is a Yes in the VAT Codes table in the VAT due column.
  • In the Transactions table, post the transactions, indicating the code for the balance rate. No percentage will appear and no VAT amount will be indicated.

VAT facsimile and XML file for forwarding to the FTA

At the end of the period, the extension Swiss VAT: net tax rate method must be used to process the VAT facsimile statement and the XML file to be forwarded to the FTA.

Extensions are installed via the Extensions menu > Manage Extensions command.

VAT codes for the net rate (figures 322, 332 up till 2023, 323, 333 from 2024)

Starting from 01.01.2024, the VAT codes for the balance rate are indicated with F1 and F2, FS1, FS2 those relating to discounts.
For the year 2023, the existing ones will remain valid. These codes can also be renamed.
It is important to know that:

  • No percentage is entered in the VAT% column (empty cell)
  • In the Transactions table there will be no breakdown and indication of the VAT amount.

The GR1 column shows the figures of the VAT form where the amounts are totaled.
When the amounts are to be totaled with several digits, these are separated by a semicolon.

Transactions without VAT breakdown

Figures 322, 332 up till 2023, 323, 333 from 2024

Each time sales are recorded, the code "F1" for the 1st rate and F2 for the 2nd rate must be entered.
If there is a discount, use the FS1 or FS2 code. These codes are valid from 01.01.2024.

For year 2023, the VAT codes remain the same ( F3,F4,FS3,FS4).

registrazioni IVA saldo senza scorporo

Credit notes and adjustments

When there are reversals or adjustments, it is necessary to reverse the debit and credit accounts and indicate the code with the minus sign in front of "-F1".
The program decreases the VAT amount of the credit note when calculating the VAT report at the end of the period .

nota dicredito con IVA aliquota saldo senza scorporo

Accounting settlement and payment

  • The VAT to be paid to the Federal Tax Administration, which appears in the form (under number 500) must be recorded in the accounts as a decrease in revenue, using the VAT due account as a counter-entry.
  • For the registration of the VAT payment, the VAT due account is canceled, which will have a zero balance, and as a counterpart there will be a liquidity account that will decrease.

assestamento e pagamento IVA aliquota saldo senza scorporo

VAT codes for net rate (numbers 470 - 471) - Exports declared using form no. 1050 and 1055

These are two VAT codes that apply in special situations and please refer to the relevant explanation of the Federal Tax Administration.
The above figures refer to exports that have been noted and declared using form no. 1050 and 1055.

codici IVA correzioni

Transactions for VAT codes F1050 - F1055 (Figures 470 - 471)

In the Transactions table, you must enter the total amount of VAT on the purchase and apply the type 2 VAT code (100% VAT amount - F1050, F1055).
The program reports the VAT amounts to numbers 470 - 471 of the VAT Form.

registrazioni formulario IVA 1050 - 1055


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