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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.