Changes to VAT Rules from 2025

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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

Situation as of August 2025

Available VAT Extension Versions

Currently, two versions of the VAT extension are available:

  • VAT 2024 – still usable for the effective method and limited to a maximum of 2 rates for the net/flat rate method.
  • VAT 2025 – recommended for all new returns (both effective and net/flat); mandatory if more than 4 VAT rates are used with the net/flat rate method.

XML Data Submission

At the moment, XML submission to the FTA portal is only possible for the VAT return using the effective method.

For the VAT return with net/flat rates, direct submission is still not technically possible because the FTA has not yet published and implemented the final version of the eCH-0217 E-VAT 2.0 format.
Until the official specifications are available, you need to:

  1. Generate the PDF form in Banana Accounting.
  2. Manually enter the data in the FTA portal.

This limitation is not due to Banana Accounting, but solely to the fact that the official specifications have not yet been released by the FTA and implemented on the online portal.

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.

Requirements

To use the VAT extensions, you need to:

If you have an earlier version of Banana, or the Professional plan of Banana Plus, see the page Update program and plan.

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