Why this topic matters to you right now
“We just updated the VAT processes last spring—why again already?” is something we hear from many clients. The answer is simple: the partial revision of the Value Added Tax Act, in force since 1 January 2025, tweaks several areas that affect your cash flow, your online shop, and your deadlines. As a partner to dozens of SMEs and solo entrepreneurs, Bollag Finance sees every day how quickly small mistakes with VAT become costly—especially if you are new to AbaWeb or want to change your reporting cycle.
1. Three key points of the revision
| Amendment | What it means in practice | Required action |
|---|---|---|
| Annual reporting Turnover ≤ CHF 5,005,000 |
Only one declaration per year – application must be submitted in the ePortal by 28 February 2025. ESTV | Adjust liquidity planning, create reserves. |
| ePortal requirement | All VAT returns from 2025 must be submitted online. Paper forms are history. ESTV | Test AbaWeb/ERP interface, assign user rights. |
| Platform taxation | For deliveries via marketplaces (Ricardo, Amazon, Digitec), the platform is now deemed the VAT‑liable supplier. ESTV | Calculate gross prices, adjust terms & conditions, review reporting flows. |
2. Annual reporting – blessing or curse?
For many small companies, “filing once per year” sounds like a holiday in the Bahamas. But beware: the tax liability accumulates over the year. If your margins are tight, you should create monthly reserves or maintain a VAT shadow accounting in AbaWeb. A useful feature: the new “Due dates” function automatically reminds you of the payment as soon as the return is exported.
3. ePortal requirement in practice
Bollag Finance links your AbaWeb mandate directly to the ESTV ePortal. This eliminates the manual XML upload and lets you track outstanding returns in your SME cockpit. Remember to appoint at least two ePortal admins—we’ve seen clients miss deadlines when their only admin was on holiday.
4. Platform taxation: How to avoid margin shocks
Case example: A start‑up sells phone cases for CHF 12.– via a foreign fulfilment platform. Under the revised rules, the platform will automatically deduct 8.1% VAT from 2025. Without adjusted pricing, almost the entire margin is lost. Our advice:
- Update price list and show gross prices.
- Import platform reports into AbaWeb to record credit notes correctly.
- Book entries under code 470 “Domestic platform supplies”.
5. Childcare deductions – small change, big tax saving
Parallel to the VAT revision, the federal deduction for external childcare rises to CHF 25,800 per child per year. Steuerbuch Those who archive daycare receipts digitally in AbaWeb can complete their tax return in minutes. For businesses in Zurich, it is worth checking the cantonal template, which provides for the same maximum amount.
6. Practical checklist
- Update VAT code mapping in AbaWeb.
- Set up ePortal logins with two‑factor authentication.
- Submit application for annual reporting by 28 February (if appropriate).
- Review gross prices in online shops.
- Digitally store daycare receipts – deduction applies from tax year 2025.
Sources
ESTV “Annual reporting” ESTV · ESTV “VAT filing online” ESTV · ESTV “Electronic platforms” ESTV · Steuerbuch LU childcare deduction 2025 Steuerbuch
