As of January 1, 2025, important changes to VAT regulations have come into effect. Below are the key points.

Main regulatory changes

• Mandatory electronic submission of VAT return data.
• Extension of the number of allowed rates for the net/flat rate method (beyond the previous two).
• Option to choose an annual VAT return.

For detailed information, please refer to the official documentation from the FTA.

Changes to the net/flat rate VAT method

For fiscal years starting from 2025

• It is permitted to indicate multiple net rates in the same return, provided each covers at least 10% of the total taxable turnover.
• The treatment is unified: there is no longer a distinction between "net rate" and "flat rate".
• For each rate, the type of activity must be indicated using an activity code provided by the FTA; only authorized codes may be used.

Transmission formats (eCH-0217)

The FTA has published the draft of the new standard eCH-0217 E-VAT 2.0 which, once finalized, will replace the current version 1.0.

Elements/methods included in 2.0:

• Effective VAT method
  • effectiveReportingMethod – valid for all fiscal years (the XML element indicates the supported method for submission).
• Net/flat rate VAT method
  • Until fiscal year 2024: netTaxRateMethod and flatTaxRateMethod – XML elements supported for submission only until 2024.
  • From 2025: simpleTaxRateMethod – XML element valid starting from 2025.

This page is not available in English at the moment.
Please consult the relative pages in German, French or Italian.

This page is not available in English at the moment.
Please consult the relative pages in German, French or Italian.

The Swiss VAT report uses specific references to include the different tax rates and types of transactions. These references are defined in the VAT Codes table and it is essential that they are set correctly to ensure accurate calculation and completion of the VAT report. For this reason, it is essential that the VAT Codes table is up to date.

Once the VAT Codes table has been updated, it will appear as follows:

• V =   Sales (200)
• VS = Discount sales and services (235)
• B =   Acquisition tax  (38x)
• M =   Expenses for material and services (400)
• I =    Investments and other operating expenses (405)
• K=    Corrections  (410, 415, 420)
• Z =   Not considered (910)

Gr1 Grouping

The GR1 column in the VAT Codes table shows the figures of the VAT form, where the amounts are grouped according to the relevant VAT code.
For the programme, these indications are essential for the preparation of the VAT form (facsimile) and the Xml file for the electronic submission of VAT data on the portal of the Federal Administration.

There are VAT codes that must appear in several boxes for the figures on the form. For example, the sales taxable amount must appear in digit 200 (Turnover figure) and also in digit 303 (Tax calculation). In these cases, the figures separated by a semicolon (200;303) are entered in column Gr1.
If a VAT code, which is present in the table VAT Codes, is used in the table Recording and does not have a grouping in the column GR1, when printing the VAT form, the programme will report an error. If a VAT code is not to appear in any figure on the VAT form, 'xxx' must be indicated in column Gr1; thus no error is reported.

Gr1 codes till end of 2023 and from 2024

In the VAT form with the Effective method, in the Calculation of tax part, there are boxes up to 31.12.2023 (302, 312, 342, 382) and boxes from 1.1.2024 (303, 313, 343, 383).

In the VAT Form for Flat Tax Rate method, there are boxes up to 31.12.2023 (321, 331, 381) and boxes from 1.1.2024 (322, 332, 382) in the Calculation of tax part.

The Print VAT Form command inserts the values of the boxes according to the figure contained in Gr1. If a new code is added, the VAT form reference figure must therefore be entered correctly.

Turnover / Taxable Amount

Initial letter V is used for codes relating to Turnover.

Reference 200 - Total amount of agreed or collected consideration
All transactions related to turnover, whether subject or not to VAT, must be reported here. Exempt sales are to be indicated with the appropriate VAT code.
Codes for exempt transactions or supplies provided abroad must be grouped in reference 200 and simultaneously reported in the relative deduction reference number.
The VAT codes related to turnover are:

• V81, V26, V38 (valid from 01.01.2024)
• V77, V25-N, V37 (valid until 31.12.2023).

Sales subject to VAT must be grouped not only in the figure 200 but also in the respective positions according to the rate (302, 303, 312, 342, 343, 382, 383).

Reference 205 - Consideration exempt from tax where option for taxation has been exercised
These transactions must be indicated under reference number 200, but must also figure under reference no 205.
They carry a VAT code that is identical to a VAT sales code, with the additional indication in the Gr1 column that they also must be grouped in the ref 205.
In order to be able to use this position, VAT codes must be replicated from reference number 200. For simplicity, the letter B has been added to the existing VAT codes.
The following codes must be used in the VAT codes tab:

• V77 (valid until 31.12.2023)
• V81 (valid from 01.01.2024).

Reference 299 - Taxable turnover
The taxable turnover is constituted by the turnover minus the non-taxable turnover (Deductions) (221, 225, 230, 235, 280).

Decrease in Turnover

For each non-taxable or non-VATable position, there is a VAT code with a percentage of 0 (due).

Reference 220 - Tax-exempt services
Use the following code:

• V0

Reference 221 - Services provided abroad
Purchase of goods and services abroad are intended (Article 23) or when the beneficiary is not subject to tax(Article 107).
Use the following code:

• V0-E

Reference 225 -  Transfers via Notification Procedure
Transfers via notification procedure (Article 38; to be submitted with form No. 764).
The code to use is the following:

• V0-T

Acquisition tax (Art. 45)

Reference 381 - 382 - Acquisition tax
Services that are obtained abroad, that do not carry any customs documents, must be subject to VAT as if they were sales.

For these cases, special VAT codes are needed to calculate VAT both as VAT due and as recoverable VAT.
The VAT codes to be used are:

• B81 for transactions with VAT code type 0 (VAT amount included), valid from 01.01.2024
• B81-1 for transactions with VAT code type 1 (VAT amount excluded), valid from 01.01.2024
• B81-2 for transactions with VAT code type amount 2 (VAT amount 100%), valid from 01.01.2024
• B77 for transactions with VAT code type 0 (VAT amount included), valid until 31.12.2023
• B77-1 for transactions with VAT code type 1 (VAT amount excluded), valid until 31.12.2023
• B77-2 for transactions with VAT code type amount 2 (VAT amount 100%), valid until 31.12.2023

Recoverable taxation

Recoverable VAT is reported in this part of the (refundable VAT).

Reference 400 -  Input tax on Purchase of material and services
These are purchases of goods and services that are part of the company's core business.
The codes for recoverable taxation are:

• M81, M26, M38 (valid from 01.01.2024)
• M77 (valid until 31.12.2023)

In cases where VAT has been paid at customs and there exists an invoice with the VAT amount only, VAT code type 2 (Registration Amount = VAT amount) must be used. For these cases, the following code was set up:

• M81-2 (valid from 01.01.2024)
• M77-2 (valid until 31.12.2023).

For Amount type 1 (Amount of registration = Net Amount) use the following code:

• M81-1 (valid from 01.01.2024)
• M77-1 (valid until 31.12.2023)

Reference 405 - Input tax on Investment and operating costs 
These are purchases for investments and operating costs that are not part of the 400 figure.
The VAT codes are:

• I81, I26, I38 (valid from 01.01.2024)
• I81-2 to be used for obtaining services abroad, in conjunction with the codes designated for calculating the purchase tax (see page VAT on foreign services)
• I77, I37 (valid until 31.12.2023).

It might be necessary to add further codes of Amount type 2, or Amount type 1 with different rates.

Purchases without VAT should not be included in the VAT return.
In some cases (eg clarity of the review) it may be useful to identify specific transactions without VAT.
The VAT codes are:

• M0 and I0, grouped with "xxx" in order to avoid generating an error message.

Corrections and reductions (recoverable tax)

It might not be necessary for the taxpayer to use these positions. If needed, use one of the codes grouped in the Correction and adjustments Group.

From an accounting point of view, correction transactions may essentially result in a reduction of VAT deductibility. 

A registration must therefore be made for the deductible VAT adjustment (as a plus or minus).

Reference 410 - De-taxation (art. 32)
You can deduct the recoverable VAT paid in previous years. 
The codes are:

• K81-A (valid from 01.01.2024)
• K77-A (valid until 31.12.2023).

Reference 415 Corrections of the input tax deduction, mixed use
In cases where merchandise has not been used for corporate or taxable purposes, it is not possible to recover all previous input tax VAT. 
You can do this by always using the same purchase account (both credit and debit); in this way the purchase account will be increased by the amount of non-deductible VAT.
The codes are :

• K81-B (valid from 01.01.2024)
• K77-B (valid until 31.12.2023).

Reference 420 - Reduction of the input tax deduction
These are the transactions to be deducted from deductible VAT, such as subsidies.
This position must contain the same elements as the ones in reference 900.
The codes are:

• K81-C (valid from 01.01.2024)
• K77-C (valid until 31.12.2023).

Other cash flows of financial resources

In this part, the amounts relating to the base for the calculation for VAT must be reported..

These are transactions that are not part of the turnover and are not countervailing duties.

Reference 900 - Subsidies, tourist taxes and similar
Operations in reduction the deductible VAT, such as subsidies. 
The code to use in these cases is:

• Z0-A

Reference 910 - Donations, dividends, compensation for damages etc.
Out of scope transactions. Donations, dividends and all other "receipts" that do not lead to a reduction of deductible VAT.
The code to use in these cases is:

• Z0

Note: VAT codes falling within references 900 and 910 have a 0% rate; therefore, amount type 2 (VAT amount) must not be used, since the tax is always zero. Instead, use only amount type 0 (amount including VAT) or amount type 1 (amount excluding VAT).

VAT Codes - Flat tax rate

As a result of the VAT rates for 2024, in Banana Accounting, the VAT rates have also been updated using the flat tax rate method.

Column GR1 shows the figures of the VAT form where the amounts are totalled. If the amounts are to be totalled in several digits, these are separated by a semicolon.

• F1 - sales subject to 1st rate (reference 200, 323), to be used from 01.01.2024; also valid in 2025
• F2 - sales subject to 2nd rate (reference 200, 333), to be used from 01.01.2024; also valid in 2025
• F3 - sales subject to 1st rate (reference 200, 322), to be used until 31.12.2023; from 01.01.2025 used for the 3rd rate
• F4 - sales subject to 2nd rate (reference 200, 332), to be used until 31.12.2023; from 01.01.2025 used for the 4th rate
• F5 - sales subject to 5th rate (reference 200, 324), to be used from 01.01.2025
• F6 - sales subject to 6th rate (reference 200, 334), to be used from 01.01.2025
• F7 - sales subject to 7th rate (reference 200, 325), to be used from 01.01.2025
• F8 - sales subject to 8th rate (reference 200, 335), to be used from 01.01.2025
• F9 - sales subject to 9th rate (reference 200, 326), to be used from 01.01.2025
• FS1 - discount on sales subject to 1st rate (reference 235, 323), to be used from 01.01.2024; also valid in 2025
• FS2 - discount on sales subject to 2nd rate (reference 235, 333), to be used from 01.01.2024; also valid in 2025
• FS3 - discount on sales subject to 1st rate (reference 235, 322), to be used until 31.12.2023; from 01.01.2025 used for the 3rd rate
• FS4 - discount on sales subject to 2nd rate (reference 235, 332), to be used until 31.12.2023; from 01.01.2025 used for the 4th rate
• FS5 - discount on sales subject to 5th rate (reference 235, 324), to be used from 01.01.2025
• FS6 - discount on sales subject to 6th rate (reference 235, 334), to be used from 01.01.2025
• FS7 - discount on sales subject to 7th rate (reference 235, 325), to be used from 01.01.2025
• FS8 - discount on sales subject to 8th rate (reference 235, 335), to be used from 01.01.2025
• FS9 - discount on sales subject to 9th rate (reference 235, 326), to be used from 01.01.2025
• F1050 - exports which have been annotated and declared using form 1050 (reference 470) until 31.12.2024
• F1055 - exports which have been recorded and declared by means of form No. 1055 (reference 471) until 31.12.2024

Those who run previous versions, can download the updated file of the new VAT Codes table, or enter the missing codes.

VAT account in the basic accounting data

All default Banana Accounting templates have the VAT account (2201) already set up in the File properties (File menu, VAT section). This allows the VAT calculations to be automated, so that all VAT amounts are accounted for in this account.

At the end of the quarter, the balance of this account represents the amount to be paid to the FTA (or to be recovered).

When the VAT Return account (2201) is set in the file properties, in the VAT Codes table, the VAT Account column must be empty.

If account 2201 is not set in the file properties, the previous VAT account 1, 2 and the VAT account due to each individual code can be set. In this case, the VAT is spread over three different accounts and at the end of the quarter the VAT accounts must be closed in order to determine the VAT payable to the FTA.

Starting in 2025, it will no longer be possible to submit the VAT statement in paper format: the data must be transmitted exclusively via the FTA portal. The transmission can take place using one of the following methods:

Manually enter the VAT data in the AFC portal

• View and print out the VAT return facsimile and check that the data is correct.
• Log in to the Federal Tax Administration portal with your account details.
• Manually enter the data from the VAT Facsimile in the online VAT report.
• Check all data before sending.
• Proceed with the submission.

Online submission of VAT data with Xml file

For the creation of Xml files, please refer to the information at 

• Swiss VAT Report effective method
• Swiss VAT Report net tax rate method

Before entering the data on the FTA portal, proceed as follows:

• View and print the VAT Return facsimile and check that the data is correct.
• Create the XML file for the VAT for the quarter or the semester you are interested in. Ensure that the transmitted period is correct (see the next section).
• Log in to the Federal Tax Administration portal with your account data.
• Choose to import the data in XML format.
• Check the data automatically displayed in the online form against the data in the VAT facsimile.
• Validate the data and proceed with the submission.

Verification of the Transmitted Period

• If an invalid period is transmitted, the file will be rejected.
  The valid periods, divided by method, are as follows:
  • Vat Net/Flat Rate Method: semi-annual and annual.
  • Vat Effective Method: quarterly, semi-annual, and annual.
• If you recently registered as a VAT taxpayer, the reporting period does not necessarily start on 1st MM.YYYY but could, for example, start on 16th MM.YYYY.
• Submitting a report for a period from 01.01.20YY to 30.09.20YY, thus covering multiple periods, will result in the file being rejected.

Net or gross sales

In the effective method, when manually entering the data in the FTA portal, it is important to correctly select the net setting at the top of the form.

If, on the other hand, you directly submit the XML file generated by Banana Accounting Plus, the information is already included in the file itself through the <eCH-0217:grossOrNet> tag.

To correctly transition from the net tax rate method to the effective method in Banana Accounting, follow these steps:

Verify the VAT Codes table

• Ensure that the VAT Codes table is the default one provided by the program.
  The default table contains all the necessary codes for both thenet tax rate method and the effective method.
• If the table is not updated, it must be updated following the instructions on the webpage: Update VAT Codes Table 2024.

Update the Accounts table

• Add the following accounts:
  • 2201 VAT Report (automatic VAT account).
  • 2200 VAT Due (VAT to be paid to the AFC).

Update File Properties 

• Set account 2201 VAT Report in the following path:
  File > File and accounting properties (Basic data) > VAT.
   

Transactions Table 

• For transactions with VAT, use the VAT codes provided for the effective method.

For the quarterly VAT declaration, use the extension VAT Effective Method (available only with the Advanced plan).

Gemäss den Bestimmungen der Eidgenössischen Steuerverwaltung (ESTV) ist ein Wechsel von der effektiven Abrechnungsmethode zur SSS-Methode grundsätzlich möglich:

• frühestens nach drei ganzen Steuerperioden
• immer nur auf Beginn einer Steuerperiode

Die Meldung an die ESTV muss spätestens 60 Tage nach Beginn der Steuerperiode erfolgen, ab der mit den Saldosteuersätzen abgerechnet werden soll.

Beim Wechsel der Abrechnungsmethode ist eine Korrektur der Vorsteuer vorzunehmen.

Die bereits geltend gemachte Vorsteuer auf steuerlich relevanten Aufwendungen und Investitionen ist nach dem Zeitwert im Zeitpunkt des Wechsels zu korrigieren.

Die Korrektur:

• wird in der letzten Abrechnung nach der effektiven Methode, unmittelbar vor dem Wechsel vorgenommen
• betrifft Gegenstände, Vorräte, Betriebsmittel sowie Dienstleistungen, die noch nicht vollständig abgeschrieben oder verbraucht sind
• stellt eine Vorsteuerkorrektur dar

Der Betrag der Korrektur ist in der MWST-Abrechnung unter der Ziffer 415 (Vorsteuerkorrekturen) zu deklarieren.

Nachfolgend wird gezeigt, wie die Vorsteuerkorrektur beim Wechsel zur Saldosteuersatzmethode in Banana erfasst wird.

Tabelle MWST-Codes prüfen

Stellen Sie sicher, dass die verwendete MWST-Codetabelle die Standardtabelle des Programms ist und auf dem neuesten Stand ist.

Die Standardtabelle enthält alle notwendigen Schweizer MWST-Codes sowohl für die Saldosteuersatzmethode als auch für die effektive Methode und ist mit der Erweiterung MWST-Abrechnung kompatibel, welche die korrekte Auswertung und Kontrolle der MWST-Beträge ermöglicht. 

Ist die Tabelle nicht aktuell, muss sie gemäss den Anweisungen auf der Webseite aktualisiert werden: Tabelle der MWST-Codes aktualisieren.

Tabelle Konten prüfen

Stellen Sie sicher, dass die folgenden MWST-Konten im Kontenplan vorhanden sind und sowohl für die Saldosteuersatzmethode als auch für die effektive Methode verwendet werden:

• 1170 Vorsteuer (Aktivkonto)
• 2200 Geschuldete MWST (Passivkonto)
• 2201 MWST-Abrechnung (Passivkonto)
• 3809 MWST Saldosteuersatz (Ertragskonto)

Beispiel: Wechsel zur Saldosteuersatzmethode

Die folgenden Buchungen zeigen die Vorsteuerkorrektur beim Wechsel von der effektiven Abrechnungsmethode zur Saldosteuersatzmethode.

Die Korrektur betrifft die bereits geltend gemachte Vorsteuer auf Gegenständen und Investitionen, die zum Zeitpunkt des Wechsels noch nicht vollständig genutzt oder abgeschrieben sind.

Der Betrag der Korrektur ist in der MWST-Abrechnung unter der Ziffer 415 (Vorsteuerkorrekturen) zu deklarieren.

Anwendungsperiode der Methoden

• 01.01.2025–31.12.2025: effektive Methode
• 01.01.2026–31.12.2026: Saldosteuersatzmethode

Verwendete Konten

• 1020 Bank
• 2200 Geschuldete MWST
• 2201 MWST-Abrechnung
• 3000 Erlöse aus Fabrikaten
• 3809 MWST Saldosteuersatz
• 4000 Materialaufwand

In der MWST-Abrechnung der letzten Periode mit der effektiven Methode erscheint die Korrektur von CHF 24.30 unter der Ziffer 415 (Vorsteuerkorrekturen).