Tax & compliance
Accounting software is only worth anything if it knows the rules where you file. This page is the whole of what OfisOs knows — the rates, the boxes on the return, the mandates coming for e-invoicing — and, just as importantly, what it doesn't know yet.
Facts verified against primary sources on 8 July 2026Country packs
7
1 live · 6 in review
Ledger accounts
653
national charts, native numbering
Tax codes
68
mapped to official return boxes
Rate history
Since 2011
a 2023 correction still posts at 7.7%
Built into the books
Most tools treat tax rules as a report you run at the end. In OfisOs they are properties of the ledger itself — enforced when the entry is written, not when the accountant looks.
Posted entries are never updated or deleted. A correction is a Storno — a new, opposite entry that leaves both sides visible forever. That is what Swiss GeBüV Art. 3/9 requires of bookkeeping records, and most software satisfies it by convention. We satisfy it by construction: on Postgres the runtime database role holds INSERT and SELECT on the journal and nothing else.
A correction posted today against a 2023 supply picks up 7.7 %, not 8.1 %. Each line stores the rate that applied when the supply happened, so a historical entry can never be silently re-priced by a rate table that moved underneath it.
Swiss rates changed 7.7 → 8.1 % on 1 January 2024.A month can be open, closed or filed. Filed is terminal: once a VAT period has gone to the tax authority, nothing can post into it — not a backdated invoice, not a script, not an administrator. Corrections land in the current open period as a Storno pair, exactly as the law expects.
The Belegprinzip (OR Art. 957a) means each booking must be traceable to a document. Receipts, invoices and bank statements attach to the entry they justify, and the audit trail records who posted what, when, and from where.
🇨🇭 Switzerland — in depth
Switzerland is the pack we run in production. Every rate below carries the digit it lands on in the official MWST-Abrechnung, so the figures you need come out of the journal rather than a spreadsheet. It is a working summary, not a finished return — the turnover-reconciliation boxes (200, 289, 299), the Art. 22 option (205) and the input-tax corrections (415, 420) are not produced yet, and only the effective method is covered.
8.1%
Output VAT, standard rate
Digit 303
2.6%
Output VAT, reduced rate
Digit 313
3.8%
Output VAT, lodging rate
Digit 343
0%
Exports — zero-rated with input-tax credit (Art. 23)
Digit 220
—
Supplies abroad — out of scope, not zero-rated
Digit 221
0%
Exempt without credit (Art. 21)
Digit 230
Bezugsteuer (MWSTG Art. 45/46) is charged at the rate the supply itself bears — the reduced rate can apply, and box 383 receives a tax amount, not a fixed rate. We currently offer the standard-rate case; a reduced-rate acquisition has to be posted by hand.
Vereinbart (accrual, on invoice) is the statutory default. Vereinnahmt (cash, on payment) requires ESTV authorisation and must be kept for at least one tax period. The rate that applies is fixed by the time of supply, not by the invoice date.
Source: MWSTG Art. 39Since 1 January 2025 the MWST-Abrechnung exists only inside the ESTV-Portal. From 2027 the electronic-only obligation extends to further categories of submission. We produce the figures and the form digits; the filing itself is still a human in the portal — we do not submit on your behalf.
Source: MWSTV Art. 123Switzerland does not legally mandate a chart of accounts. The Kontenrahmen KMU (Käfer/Sterchi) is what fiduciaries, banks and tax offices expect to see, so it is what a new Swiss office is seeded with — 101 accounts, native numbering, editable.
| Code | Description | Type | Rate | Form digit |
|---|---|---|---|---|
| UST_NORMAL | Output VAT, standard rate | Output VAT | 8.1% | 303 |
| UST_REDUCED | Output VAT, reduced rate | Output VAT | 2.6% | 313 |
| UST_LODGING | Output VAT, lodging rate | Output VAT | 3.8% | 343 |
| BEZUGSTEUER | Acquisition tax (reverse charge on foreign services) | Reverse charge | 8.1% | 383 |
| EXPORT | Zero-rated supplies (export, Art. 23 VAT Act) | Output VAT | 0% | 220 |
| ABROAD | Services supplied abroad (place of supply abroad) | Output VAT | 0% | 221 |
| EXEMPT | Exempt supplies without credit (Art. 21 VAT Act) | Output VAT | 0% | 230 |
| VST_MAT | Input VAT on goods, services, energy | Input VAT | 8.1% | 400 |
| 2.6% | 400 | |||
| 3.8% | 400 | |||
| VST_INV | Input VAT on investments, other operating expenses | Input VAT | 8.1% | 405 |
| 2.6% | 405 | |||
| 3.8% | 405 |
🇪🇺 European Union
Each pack carries the national chart of accounts, the VAT codes, and the box each code reports into on that country's periodic return. They are written and cross-checked but not yet released — only the Swiss pack is wired into the product today. We would rather tell you that than let you file from an unreviewed table.
19%
Standard rate
7%
Reduced
3
Zero-rated / exempt codes
Periodic return: Umsatzsteuer-Voranmeldung (UStVA), ELSTER
B2B e-invoicing: Phasing in Every German business has had to be able to receive a structured e-invoice since 1 January 2025 — an email inbox satisfies it. The obligation to issue starts 1 January 2027 above €800k turnover and 1 January 2028 for everyone. Germany has no software certification regime, and no real-time reporting at that date.
| Code | Description | Type | Rate | Box |
|---|---|---|---|---|
| UST_19 | Output VAT, standard rate | Output VAT | 19% | 81 |
| UST_7 | Output VAT, reduced rate | Output VAT | 7% | 86 |
| UST_AUSFUHR | Zero-rated exports to third countries (Sec. 4 No. 1a VAT Act) | Output VAT | 0% | 43 |
| UST_IGL | Zero-rated intra-EU supplies (Sec. 4 No. 1b VAT Act) | Output VAT | 0% | 41 |
| UST_FREI | Exempt supplies without input tax credit (Sec. 4 VAT Act) | Output VAT | 0% | 48 |
| UST_IGE | Intra-EU acquisition (acquisition tax, reverse charge) | Reverse charge | 19% | 89 |
| UST_13B | Domestic reverse charge as recipient (Sec. 13b VAT Act) | Reverse charge | 19% | 84 |
| VST | Deductible input VAT from supplier invoices | Input VAT | 19% | 66 |
| 7% | 66 |
20%
Standard rate
2.1%
Reduced
5.5%
Reduced
10%
Reduced
3
Zero-rated / exempt codes
Periodic return: Déclaration de TVA n° 3310-CA3-SD (formulaire redessiné 2022+, notice n° 50449#29)
E-invoicing reform: Phasing in From 1 September 2026 every French business must be able to receive structured e-invoices, and large and mid-cap companies must issue them. SMEs and micro-entrepreneurs follow on 1 September 2027. Invoices route through a state-approved platform — the public portal is no longer a free exchange hub.
| Code | Description | Type | Rate | Box |
|---|---|---|---|---|
| TVA_NORMAL | Output VAT, standard rate 20% | Output VAT | 20% | 08 |
| TVA_INTERMEDIAIRE | Output VAT, intermediate rate 10% | Output VAT | 10% | 9B |
| TVA_REDUIT | Output VAT, reduced rate 5.5% | Output VAT | 5.5% | 09 |
| TVA_SUPER_REDUIT | Output VAT, super-reduced rate 2.1% | Output VAT | 2.1% | T6 |
| EXPORT | Exports outside the EU (zero-rated, Art. 262 I CGI) | Output VAT | 0% | E1 |
| LIC | Intra-EU B2B supplies of goods (zero-rated, Art. 262 ter I CGI) | Output VAT | 0% | F2 |
| EXO_261 | Exempt supplies without input-tax credit (Art. 261 CGI) | Output VAT | 0% | E2 |
| AIC | Intra-EU acquisitions of goods (reverse charge) | Reverse charge | 20% | B2 |
| TVA_DED_ABS | Input VAT on other goods and services | Input VAT | 20% | 20 |
| 10% | 20 | |||
| 5.5% | 20 | |||
| 2.1% | 20 | |||
| TVA_DED_IMMO | Input VAT on capitalised fixed assets | Input VAT | 20% | 19 |
| 10% | 19 | |||
| 5.5% | 19 | |||
| 2.1% | 19 |
22%
Standard rate
4%
Reduced
5%
Reduced
10%
Reduced
3
Zero-rated / exempt codes
Periodic return: Dichiarazione annuale IVA, quadri VE/VF (per-rate); LIPE (VP) aggregates totals only — no form_digit mapping in this draft, see README
FatturaPA via SdI: In force Italy has required XML e-invoices through the Sistema di Interscambio for domestic B2B and B2C since 1 January 2019, and since 1 January 2024 there is no size-based exemption left. Note Italy has no periodic VAT return: LIPE is a quarterly communication.
| Code | Description | Type | Rate | Box |
|---|---|---|---|---|
| IVA22 | Output VAT 22% (standard rate) | Output VAT | 22% | — |
| IVA10 | Output VAT 10% (reduced rate) | Output VAT | 10% | — |
| IVA5 | Output VAT 5% (reduced rate) | Output VAT | 5% | — |
| IVA4 | Output VAT 4% (super-reduced rate) | Output VAT | 4% | — |
| NI_ART8 | Non-taxable exports (Art. 8, DPR 633/1972) | Output VAT | 0% | — |
| NI_ART41 | Non-taxable intra-EU supplies (Art. 41, DL 331/1993) | Output VAT | 0% | — |
| ES_ART10 | Exempt supplies without credit (Art. 10, DPR 633/1972) | Output VAT | 0% | — |
| RC_INTRA | Intra-EU acquisitions (Arts. 38, 46-47, DL 331/1993) | Reverse charge | 22% | — |
| 10% | — | |||
| 5% | — | |||
| 4% | — | |||
| RC_ART17 | Domestic reverse charge (Art. 17(5)-(6), DPR 633/1972) | Reverse charge | 22% | — |
| 10% | — | |||
| IVA_CRED | Input VAT on purchases | Input VAT | 22% | — |
| 10% | — | |||
| 5% | — | |||
| 4% | — |
21%
Standard rate
4%
Reduced
10%
Reduced
3
Zero-rated / exempt codes
Periodic return: Modelo 303, autoliquidación del IVA (numeración de casillas vigente desde 4T 2024 / ejercicio 2025)
Verifactu (certified invoicing software): Phasing in Software vendors have been bound since 29 July 2025. Taxpayers follow on 1 January 2027 (corporate income tax) and 1 July 2027 (everyone else) — the dates were postponed twice, so older guidance is wrong. Crea y Crece B2B e-invoicing has no legally fixed start date yet.
| Code | Description | Type | Rate | Box |
|---|---|---|---|---|
| REP_GENERAL | Output VAT, standard rate | Output VAT | 21% | 09 |
| REP_REDUCIDO | Output VAT, reduced rate | Output VAT | 10% | 06 |
| REP_SUPERREDUCIDO | Output VAT, super-reduced rate | Output VAT | 4% | 03 |
| EXPORT | Exports and assimilated operations (zero-rated, Art. 21 Spanish VAT Act) | Output VAT | 0% | 60 |
| ENTREGA_IC | Intra-EU supplies of goods and services (zero-rated, Art. 25 Spanish VAT Act) | Output VAT | 0% | 59 |
| EXENTO_ART20 | Exempt supplies without input VAT credit (Art. 20 Spanish VAT Act) | Output VAT | 0% | — |
| AIB | Intra-EU acquisitions of goods and services (reverse charge) | Reverse charge | 21% | 11 |
| ISP_NACIONAL | Domestic reverse charge (Art. 84.One.2 Spanish VAT Act) | Reverse charge | 21% | 13 |
| SOP_CORRIENTE | Input VAT, domestic current operations | Input VAT | 21% | 29 |
| 10% | 29 | |||
| 4% | 29 | |||
| SOP_INVERSION | Input VAT, domestic operations with investment goods | Input VAT | 21% | 31 |
| 10% | 31 | |||
| 4% | 31 |
23%
Standard rate
6%
Reduced
13%
Reduced
4
Zero-rated / exempt codes
Periodic return: Declaração Periódica do IVA (art. 41.º CIVA), Quadro 06 — modelo em vigor, Portal das Finanças
AT-certified software + ATCUD: In force Invoicing software must be certified by the Autoridade Tributária (DL 28/2019), and every fiscally relevant document has carried an ATCUD code since 1 January 2023. Mainland rates shown; the Azores and Madeira have their own schedules.
| Code | Description | Type | Rate | Box |
|---|---|---|---|---|
| IVA_NORMAL | Output VAT, standard rate | Output VAT | 23% | 4 |
| IVA_INTERMEDIA | Output VAT, intermediate rate | Output VAT | 13% | 6 |
| IVA_REDUZIDA | Output VAT, reduced rate | Output VAT | 6% | 2 |
| IVA_TIC | Intra-EU supplies of goods (Art. 14 RITI, zero-rated) | Output VAT | 0% | 7 |
| IVA_EXPORT | Exports and other zero-rated supplies with credit (Art. 14 CIVA) | Output VAT | 0% | 8 |
| IVA_ISENTO_ART9 | Exempt supplies without credit (Art. 9 CIVA) | Output VAT | 0% | 9 |
| IVA_AUTOLIQ_CC | Construction services — domestic reverse charge (Art. 2(1)(j) CIVA) | Output VAT | 0% | 8 |
| IVA_AIC_BENS | Intra-EU acquisitions of goods (reverse charge, RITI) | Reverse charge | 23% | 13 |
| 13% | 13 | |||
| 6% | 13 | |||
| IVA_SERV_UE | Services acquired from EU taxable persons (reverse charge, Art. 6 CIVA) | Reverse charge | 23% | 17 |
| 13% | 17 | |||
| 6% | 17 | |||
| IVA_DED_IMOBILIZADO | Input VAT deductible — non-current assets | Input VAT | 23% | 20 |
| 13% | 20 | |||
| 6% | 20 | |||
| IVA_DED_EXISTENCIAS | Input VAT deductible — inventories | Input VAT | 6% | 21 |
| 13% | 23 | |||
| 23% | 22 | |||
| IVA_DED_OBS | Input VAT deductible — other goods and services | Input VAT | 23% | 24 |
| 13% | 24 | |||
| 6% | 24 |
21%
Standard rate
9%
Reduced
4
Zero-rated / exempt codes
Periodic return: Aangifte omzetbelasting (btw-aangifte), rubrieken 1 t/m 5
Domestic B2B e-invoicing: None The Netherlands has no domestic B2B e-invoicing or real-time reporting mandate, and none is enacted. Public-sector suppliers have invoiced electronically since 2017. There is no software-certification regime, and the RGS chart of accounts is voluntary.
| Code | Description | Type | Rate | Box |
|---|---|---|---|---|
| BTW_HOOG | Output VAT, standard (high) rate | Output VAT | 21% | 1a |
| BTW_LAAG | Output VAT, reduced (low) rate | Output VAT | 9% | 1b |
| BTW_EXPORT | Zero-rated exports of goods outside the EU | Output VAT | 0% | 3a |
| BTW_ICL | Intra-Community supplies of goods and services within the EU (0%) | Output VAT | 0% | 3b |
| BTW_VERLEGD_VERKOOP | Domestic supplies with VAT reverse-charged to the customer | Output VAT | 0% | 1e |
| BTW_VRIJGESTELD | Exempt supplies without credit (Art. 11 Dutch VAT Act) | Output VAT | 0% | — |
| BTW_VERLEGD_INKOOP | Domestic reverse charge, VAT shifted to you as buyer | Reverse charge | 21% | 2a |
| BTW_VERWERVING_EU | Intra-Community acquisitions of goods and services from EU countries | Reverse charge | 21% | 4b |
| 9% | 4b | |||
| VOORBELASTING | Input VAT (deductible) | Input VAT | 21% | 5b |
| 9% | 5b |
What's coming
ViDA — VAT in the Digital Age — was adopted on 11 March 2025 and entered into force on 14 April 2025. Its immediate effect was procedural: a Member State no longer needs a Council derogation to impose domestic e-invoicing, which is precisely what unblocked the Belgian, German and French mandates. The substantive obligations arrive in stages, and the headline date is 2030, not 2028.
14 Apr 2025
Council Directive (EU) 2025/516. Member States may mandate domestic B2B e-invoicing without a derogation, and may drop the buyer-acceptance requirement.
1 Jan 2027
Clarifications and correction mechanisms for the one-stop-shop schemes.
1 Jul 2028
Short-term accommodation and passenger-transport platforms become the deemed supplier (Member States may defer to 2030). OSS extends to domestic B2C supplies by non-established sellers; call-off stock simplification closes.
1 Jul 2030
Structured EN 16931 e-invoicing becomes mandatory for cross-border intra-EU B2B supplies. Invoices must be issued within 10 days of the chargeable event, and both parties transmit transaction data to their administration.
1 Jan 2035
Member States that already ran domestic real-time reporting (Italy, France, Spain, Poland, Belgium, Romania, Germany) must align those systems with the EU model.
Sell into the EU and you meet EU VAT directly — import VAT, distance-selling thresholds, and the one-stop-shop schemes. ViDA does not bind a Swiss company as a Member State obligation, but the invoices your EU customers must receive from 2030 are governed by it.
A non-EU business may only use the Import One-Stop Shop directly if it is established in a country on the mutual-assistance list. That list contains exactly one country: Norway. A Swiss seller must appoint an EU-established intermediary.
Source: Commission Implementing Decision (EU) 2021/942Since 1 January 2025 a small EU business can be VAT-exempt in other Member States while its Union-wide turnover stays under €100,000. The scheme is open to businesses established in the EU — a Swiss company cannot use it.
Source: Council Directive (EU) 2020/285Straight answers
Every accounting vendor's compliance page reads like everything is finished. Here is ours, with the unfinished parts left in.
| Capability | Status | Detail |
|---|---|---|
| Swiss chart of accounts (Kontenrahmen KMU) | Live | 101 accounts seeded on day one, editable, with posting anchors. |
| GeBüV-safe journal — append-only, Storno corrections | Live | Enforced in the posting service today; enforced by database privilege on Postgres. |
| Period locking, with a terminal “filed” state | Live | Backdating into a closed or filed month is rejected. |
| Swiss MWST report with ESTV form digits | Live | Per quarter, per rate, output vs input, CSV export. A working summary, not a fileable return: boxes 200/205/289/299 and the input-tax corrections 415/420 are not produced. |
| Complete MWST-Abrechnung (all boxes, Saldo & Pauschal methods) | Planned | Today the report covers the effective method only. The Saldosteuersatz and Pauschalsteuersatz use a different box set and a different filing frequency. |
| Historical rates (7.7 % and earlier) | Live | Rate resolves from the entry date, not from today. |
| Invoicing with gapless numbering | Live | Numbers are allocated in the posting transaction; a cancelled invoice keeps its number. |
| camt.053 bank import and reconciliation | Live | Statement import with de-duplication; matched payments post to the journal. |
| Swiss payroll deductions (AHV / ALV / NBU / BVG) | Live | An uncertified calculator. We hold no swissdec certification. |
| QR-Rechnung (Swiss QR-bill) | Planned | Invoices print today without the QR payment part. |
| Filing to ESTV ePortal / ELSTER / SdI / AEAT | Planned | We produce the figures. Today a human files them. We submit nothing on your behalf. |
| swissdec ELM payroll transmission | Planned | ELM 5.0+ is required for Quellensteuer from the 2026 wage year; certification is a project of its own. |
| EU country packs (DE, FR, IT, ES, PT, NL) | In review | Written against the official forms and cross-checked, but not yet released. Only Switzerland is wired into the product. |
| Certified invoicing software (ES Verifactu, PT AT) | Planned | We hold no certification in any jurisdiction, and we say so rather than imply otherwise. |