VAT

nullish asks about VAT right after you create your organization. If you skipped it, or something changed, you'll find everything under Settings → VAT.

Settings

Enter your VAT number, in the form CHE-123.456.789 MWST.

Methods

Your methods are set per year, under Methods:

• Remuneration method, which decides when VAT is due:
  • Agreed: when you send the invoice. This is the most common one.
  • Received: when your client pays.
• Payment method, which decides how VAT is calculated:
  • Effective: you charge VAT on your sales and deduct the VAT you paid on your purchases.
  • Net rate: you pay a fixed share of your turnover, at the rate the tax administration granted you.

A new year takes over the previous year's methods. Not sure which ones apply to you? Check your registration letter from the tax administration, or ask your accountant.

Note

Once invoices or entries of a year use VAT, its methods can't change anymore.

Rates

nullish comes with the current Swiss rates: on the effective method, 8.1 %, 2.6 % and 3.8 % for sales and input tax, plus, for everyone, the rates for acquisition tax and turnover not subject to VAT. Each has a Code, a Type, a Rate (%) and the dates it applies.

On the net rate method, add the rate the tax administration granted you under Rates. Until then, nullish reminds you that your VAT configuration is almost complete.

VAT periods

nullish splits each year into VAT periods for you: quarters with the effective method, half-years with the net rate method. You'll find them under Periods.

When you've filed a declaration, Close its VAT period. It can't be changed afterwards. All the VAT periods of a year must be closed before you can close the year.

VAT declaration

Under Accounting → VAT declaration, pick a VAT period: nullish fills in the boxes of the tax administration's form, from turnover to the tax payable. Copy the figures into the ESTV ePortal.

Caution

nullish is in alpha, and a few boxes aren't calculated yet. Need one of them? Tell us: that's exactly why we're looking for testers. Until then, fill them in yourself in the ePortal.

Box	What it covers
205	Services excluded from the tax, with option
221	Services provided abroad
230	Excluded domestic services, without option
235	Discounts and rebates. Only bad debts are calculated.
280	Miscellaneous
410	Subsequent input tax deduction
420	Input tax reductions, e.g. subsidies