switzerland-vat

Switzerland VAT Return Skill (MWST Abrechnung) v2.0

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content. Do NOT load eu-vat-directive — Switzerland is not in the EU.

Quick reference field table

Field	Value
Country	Switzerland (Schweizerische Eidgenossenschaft) + Liechtenstein (customs union)
Standard rate	8.1%
Reduced rate	2.6% (food, non-alcoholic beverages, books, newspapers, medicines, seeds, plants, animal feed, fertilisers)
Special rate	3.8% (accommodation/hotel services only)
Zero rate	None — Switzerland does not have a zero rate. Exports and certain supplies are EXEMPT WITH CREDIT (Art. 23 MWSTG), not zero-rated.
Return form	MWST-Abrechnung (Ziffern 200–910)
Filing portal	https://www.estv.admin.ch (ESTV SuisseTax / ePortal)
Authority	ESTV (Eidgenössische Steuerverwaltung) / AFC (Administration fédérale des contributions)
Currency	CHF (some transactions in EUR — convert)
Filing frequencies	Quarterly (standard); Half-yearly (by ESTV approval); Monthly (by election)
Deadline	60 days after quarter end (i.e. end of May, Aug, Nov, Feb)
Bezugsteuer	Acquisition tax / reverse charge on services from abroad (Art. 45 MWSTG) — applies to ALL foreign services, not just EU
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (EU directive)	NOT APPLICABLE — Switzerland is not in the EU
Contributor	Open Accountants
Validated by	Pending — requires Swiss tax adviser validation
Validation date	Pending

• Switzerland is NOT in the EU — There are NO intra-community acquisitions. ALL goods from ALL countries (including EU) are IMPORTS subject to import MWST at the border, collected by BAZG/OFDF. Bezugsteuer (acquisition tax / reverse charge) applies to services received from abroad under Art. 45 MWSTG — from any country, not just EU. Liechtenstein is in a customs union with Switzerland and treated as domestic territory. The EU VAT Directive does not apply. Do not load eu-vat-directive. (Art. 45 MWSTG)

Key MWST-Abrechnung Ziffern (boxes)

Ziffer	Meaning
200	Total turnover (Gesamtumsatz)
205	Non-taxable services (Art. 21), exempt (Art. 23), notional turnover
220	Exempt supplies with credit (exports, Art. 23)
221	Supplies to beneficiaries under Art. 107(1)(b)
225	Transfers under notification procedure (Art. 38)
230	Supplies abroad (place of supply not in Switzerland)
235	Reduction in tax base (discounts, returns, bad debts)
280	Other deductions
289	Net taxable turnover
299	Taxable turnover (289 minus exempt items)
300	Supplies at 8.1% — tax amount
310	Supplies at 2.6% — tax amount
340	Supplies at 3.8% — tax amount
380	Total tax on supplies (300+310+340)
381	Bezugsteuer (acquisition tax on services from abroad)
382	Total tax due (380+381)
399	Total tax due
400	Input tax on cost of materials and services (Vorsteuer auf Materialaufwand)
405	Input tax on investments and other operating costs (Investitionen)
410	Dé-taxation (Einlageentsteuerung — Art. 32)
415	Correction of input tax (mixed use, own use, Art. 33)
420	Reduction of input tax deduction (non-business, exempt, Art. 33)
479	Total deductible input tax
500	Amount owed to ESTV (if 399 > 479)
510	Credit balance (if 479 > 399)
900	Subsidies, tourist taxes, disposal charges, etc.
910	Other cash flows (securities, payments not representing consideration)

Conservative defaults — Switzerland-specific

Ambiguity	Default
Unknown rate on a sale	8.1%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Switzerland
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Bezugsteuer (foreign service, Ziffer 381)
Unknown blocked-input status	Blocked
Unknown whether transaction is in scope	In scope
Unknown whether export evidence exists	Domestic taxable (no export treatment)

Red flag thresholds

Threshold	Value
HIGH single-transaction size	CHF 5,000
HIGH tax-delta on a single conservative default	CHF 300
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net VAT position	CHF 8,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the quarter in CSV, PDF, or pasted text. Acceptable from: UBS, Credit Suisse (now UBS), ZKB (Zürcher Kantonalbank), PostFinance, Raiffeisen, BCGE, BCV, Migros Bank, Revolut Business, Wise Business, or any other.

Recommended — sales invoices (especially for exports and foreign services), purchase invoices for input tax claims above CHF 300, MWST-Nummer (UID), customs declarations (Veranlagungsverfügungen) for imports.

Ideal — complete invoice register, prior period MWST-Abrechnung, customs declaration register, Bezugsteuer journal.

Refusal policy if minimum is missing — SOFT WARN. If no bank statement → hard stop. If bank statement only → reviewer brief warning.

Switzerland-specific refusal catalogue

• R-CH-1 — Saldosteuersatz (flat-rate method) — Trigger: client uses the Saldosteuersatz (Art. 37 MWSTG) — turnover < CHF 5,005,000 and tax < CHF 103,000. Message: "Saldosteuersatz uses a simplified flat-rate calculation. This skill covers the effektive Abrechnungsmethode only. Please use a tax adviser for Saldosteuersatz." (Art. 37 MWSTG)
• R-CH-2 — Pauschalsteuersatz — Trigger: client uses Pauschalsteuersatz (local authorities, associations). Message: "Pauschalsteuersatz is a simplified method for specific entities. Out of scope."
• R-CH-3 — Gruppenbesteuerung (group taxation) — Trigger: client is part of a MWST group under Art. 13 MWSTG. Message: "Group taxation requires consolidation. Out of scope." (Art. 13 MWSTG)
• R-CH-4 — Partial use / mixed-use apportionment — Trigger: client uses assets for both business and non-business purposes, or makes both taxable and exempt supplies, with non-de-minimis exempt proportion. Message: "Mixed-use apportionment under Art. 30-33 MWSTG requires annual adjustment calculations. Please use a tax adviser." (Art. 30-33 MWSTG)
• R-CH-5 — Margenbesteuerung (margin scheme) — Trigger: second-hand goods, art, antiques under margin scheme (Art. 24a MWSTG). Message: "Margin scheme requires transaction-level margin computation. Out of scope." (Art. 24a MWSTG)
• R-CH-6 — Real estate option to tax (Option) — Trigger: commercial property where the owner opted to charge MWST. Message: "Real estate option to tax has complex entry/exit rules. Please use a tax adviser."
• R-CH-7 — Income tax instead of MWST — Trigger: user asks about income tax. Message: "This skill handles MWST only."
• R-CH-8 — Below registration threshold — Trigger: client has turnover below CHF 100,000 and is not voluntarily registered. Message: "Businesses with turnover below CHF 100,000 are not required to register for MWST unless they voluntarily opt in. If you are not registered, no MWST return is required."

Section 3 — Supplier pattern library (the lookup table)

Match by case-insensitive substring. If none match, fall through to Tier 1 rules in Section 5.

3.1 Swiss banks (fees exempt — exclude)

3.1 Swiss banks table (Art. 21 Abs. 2 Ziff. 19 MWSTG)

Pattern	Treatment	Notes
UBS	EXCLUDE for bank charges/fees	Financial service, exempt Art. 21 Abs. 2 Ziff. 19 MWSTG
CREDIT SUISSE, CS	EXCLUDE	Same (now part of UBS)
ZKB, ZÜRCHER KANTONALBANK	EXCLUDE	Same
POSTFINANCE	EXCLUDE for fees	Account fees exempt. Some postal services may be taxable.
RAIFFEISEN	EXCLUDE	Same
KANTONALBANK (any cantonal bank)	EXCLUDE	Same
MIGROS BANK	EXCLUDE	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE	Check for taxable subscriptions
ZINS, INTEREST	EXCLUDE	Interest, out of scope
DARLEHEN, KREDIT, LOAN	EXCLUDE	Loan principal, out of scope

3.2 Swiss government and statutory bodies (exclude entirely)

3.2 Swiss government table

Pattern	Treatment	Notes
ESTV, EIDG. STEUERVERWALTUNG, AFC	EXCLUDE	Tax payment
MWST (as payment to ESTV)	EXCLUDE	VAT payment
BAZG, OFDF, ZOLL	EXCLUDE for duty	Customs duty. Import MWST goes to Ziffer 405 input.
AHV, AVS, IV, AUSGLEICHSKASSE	EXCLUDE	Social security contributions
BVG, PENSIONSKASSE	EXCLUDE	Pension fund
SUVA	EXCLUDE	Accident insurance (mandatory)
HANDELSREGISTER, REGIST DU COMMERCE	EXCLUDE	Registry fees

3.3 Swiss utilities

3.3 Swiss utilities table

Pattern	Treatment	Ziffer	Notes
SWISSCOM	Domestic 8.1%	400 (input)	Telecoms — overhead
SUNRISE, SALT, YALLO	Domestic 8.1%	400 (input)	Mobile telecoms
EWZ, CKW, BKW, AEW, AXPO	Domestic 8.1% or 2.6%	400 (input)	Electricity — check rate on invoice
SIG, GAZNAT	Domestic 8.1% or 2.6%	400 (input)	Gas — check rate
WASSERVERSORGUNG, WATER	Domestic 2.6%	400 (input)	Water supply at reduced rate

3.4 Insurance (exempt — exclude)

3.4 Insurance table (Art. 21 Abs. 2 Ziff. 18)

Pattern	Treatment	Notes
MOBILIAR, ZURICH VERSICHERUNG, AXA SCHWEIZ	EXCLUDE	Insurance, exempt Art. 21 Abs. 2 Ziff. 18
HELVETIA, BASLER, BÂLOISE, ALLIANZ SUISSE	EXCLUDE	Same
VERSICHERUNG, ASSURANCE, POLIZZA	EXCLUDE	All exempt

3.5 Post and logistics

3.5 Post and logistics table (Art. 21 Abs. 2 Ziff. 1)

Pattern	Treatment	Ziffer	Notes
POST CH, DIE POST, LA POSTE	EXCLUDE for standard postage (letters under 50g)		Universal postal service, exempt Art. 21 Abs. 2 Ziff. 1
POST CH (parcels, express)	Domestic 8.1%	400	Non-universal services taxable
DPD CH, DHL SCHWEIZ, PLANZER	Domestic 8.1%	400	Courier, taxable

3.6 Transport (Switzerland domestic)

3.6 Transport table (Art. 23 Abs. 2 Ziff. 8)

Pattern	Treatment	Ziffer	Notes
SBB, CFF, FFS	Domestic 8.1%	400	Rail at standard rate (Swiss transport is NOT reduced like in EU)
POSTAUTO	Domestic 8.1%	400	Bus at standard rate
ZVV, BVB, TPG, TL, BERNMOBIL	Domestic 8.1%	400	Local transport at 8.1%
TAXI	Domestic 8.1%	400	Taxi at 8.1%
SWISS, EASYJET CH (international)	Exempt with credit	220	International flights — exempt with credit (Art. 23 Abs. 2 Ziff. 8)

Note on Swiss transport: Unlike the EU, Switzerland does NOT have a reduced rate for passenger transport. All domestic transport is at 8.1%.

3.7 Food retail and entertainment

3.7 Food retail and entertainment table

Pattern	Treatment	Notes
MIGROS	Default BLOCK	Supermarket — personal provisioning. If food for resale: 2.6% input.
COOP, COOP CITY	Default BLOCK	Same
DENNER, ALDI CH, LIDL CH, VOLG	Default BLOCK	Same
RESTAURANTS, CAFES, BARS	Default BLOCK	Business entertainment — Swiss law allows Vorsteuer deduction if genuinely business-related, but documentation required. Default: block.

Note on Swiss entertainment: Switzerland allows input tax deduction on business entertainment if properly documented with business purpose (Geschäftliche Bewirtung). There is no hard block. However, excessive or personal entertainment is not deductible. Default: block. [T2] flag if documented.

3.8 SaaS — foreign suppliers (ALL are Bezugsteuer — Art. 45 MWSTG)

In Switzerland, ALL foreign services (EU and non-EU alike) trigger Bezugsteuer. There is no EU/non-EU distinction for the Abrechnung. All go to Ziffer 381.

3.8 SaaS foreign suppliers table (Art. 45 MWSTG)

Pattern	Billing entity	Ziffer	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	381 (Bezugsteuer) / 400 (input)	Foreign service — Bezugsteuer
MICROSOFT (365, Azure)	Microsoft Ireland (IE)	381 / 400	Bezugsteuer
ADOBE	Adobe Ireland (IE)	381 / 400	Bezugsteuer
META, FACEBOOK ADS	Meta Ireland (IE)	381 / 400	Bezugsteuer
LINKEDIN	LinkedIn Ireland (IE)	381 / 400	Bezugsteuer
SPOTIFY	Spotify AB (SE)	381 / 400	Bezugsteuer
DROPBOX	Dropbox Ireland (IE)	381 / 400	Bezugsteuer
SLACK	Slack Ireland (IE)	381 / 400	Bezugsteuer
ATLASSIAN	Atlassian BV (NL)	381 / 400	Bezugsteuer
ZOOM	Zoom Ireland (IE)	381 / 400	Bezugsteuer
NOTION	Notion Labs Inc (US)	381 / 400	Bezugsteuer
ANTHROPIC, CLAUDE	Anthropic PBC (US)	381 / 400	Bezugsteuer
OPENAI, CHATGPT	OpenAI Inc (US)	381 / 400	Bezugsteuer
GITHUB	GitHub Inc (US)	381 / 400	Bezugsteuer
FIGMA	Figma Inc (US)	381 / 400	Bezugsteuer
CANVA	Canva Pty Ltd (AU)	381 / 400	Bezugsteuer
AWS	AWS EMEA SARL (LU)	381 / 400	Bezugsteuer (LU is foreign to CH)
STRIPE (subscription)	Stripe IE	381 / 400	Bezugsteuer. Transaction fees: see 3.10.

• Bezugsteuer threshold — CHF 10,000 per year CHF (Bezugsteuer is only due if the total value of services received from abroad exceeds this per year. Below this threshold, no Bezugsteuer obligation. Default: assume threshold is exceeded if any Bezugsteuer items are present.) (Art. 45 Abs. 2 MWSTG)

3.9 SaaS — Swiss suppliers (domestic)

3.9 SaaS Swiss suppliers table

Pattern	Treatment	Ziffer	Notes
INFOMANIAK	Domestic 8.1%	400	Swiss hosting company
CYON	Domestic 8.1%	400	Swiss hosting
THREEMA	Domestic 8.1%	400	Swiss messaging
PROTON, PROTONMAIL, PROTON VPN	Domestic 8.1%	400	Swiss — check if invoice shows MWST

3.10 Payment processors

3.10 Payment processors table

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Payment processing exempt financial service
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same
TWINT (merchant fees)	Check invoice	Swiss payment system — fees may be exempt
SIX PAYMENT SERVICES	Check invoice	Acquirer fees — likely exempt

3.11 Professional services (Switzerland)

3.11 Professional services table

Pattern	Treatment	Ziffer	Notes
RECHTSANWALT, ADVOKAT, ANWALT	Domestic 8.1%	400	Legal — deductible if business
TREUHÄNDER, TREUHAND, REVISOR	Domestic 8.1%	400	Accountant/trustee — always deductible
NOTAR	Domestic 8.1%	400	Notary
HANDELSREGISTERAMT	EXCLUDE	Government fee

3.12 Payroll and social security (exclude entirely)

3.12 Payroll and social security table

Pattern	Treatment	Notes
AHV/IV, AVS/AI, AUSGLEICHSKASSE	EXCLUDE	Social security (1st pillar)
BVG, LPP, PENSIONSKASSE	EXCLUDE	Pension (2nd pillar)
SUVA, UVG	EXCLUDE	Accident insurance
LOHN, SALAIRE, GEHALT (outgoing)	EXCLUDE	Wages
QUELLENSTEUER	EXCLUDE	Withholding tax on foreign workers

3.13 Property and rent

3.13 Property and rent table (Art. 22 MWSTG; Art. 21 Abs. 2 Ziff. 21)

Pattern	Treatment	Notes
MIETE, LOYER (commercial, with MWST)	Domestic 8.1%	Commercial lease where landlord opted for MWST (Art. 22 MWSTG)
MIETE, LOYER (residential, no MWST)	EXCLUDE	Residential lease, exempt Art. 21 Abs. 2 Ziff. 21
NEBENKOSTEN, CHARGES	Check invoice	Ancillary costs — may include taxable and exempt items

3.14 Internal transfers and exclusions

3.14 Internal transfers table

Pattern	Treatment	Notes
ÜBERTRAG, EIGENES KONTO, INTERN	EXCLUDE	Internal movement
DIVIDENDE	EXCLUDE	Dividend, out of scope
DARLEHEN, RÜCKZAHLUNG	EXCLUDE	Loan repayment
BARGELDBEZUG, BANCOMAT, ATM	TIER 2 — ask	Default exclude

Section 4 — Worked examples

Six fully worked classifications from a hypothetical Swiss self-employed IT consultant.

Example 1 — Foreign SaaS, Bezugsteuer (Notion)

03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; CHF 13.92

US entity. Foreign service → Bezugsteuer under Art. 45 MWSTG. Report 8.1% on CHF 13.92 = CHF 1.13 in Ziffer 381 (tax due). Same CHF 1.13 as input tax in Ziffer 400. Net effect zero for fully taxable business. Note: same treatment whether supplier is EU or non-EU — Switzerland does not distinguish.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Ziffer (output)	Ziffer (input)	Default?	Question?	Excluded?
03.04.2026	NOTION LABS INC	-13.92	-13.92	1.13	8.1%	381	400	N	—	—

Example 2 — Foreign SaaS, EU entity (Google — still Bezugsteuer)

10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April ; -850.00 ; CHF

Google Ireland is an IE entity — but Switzerland is NOT in the EU. This is a foreign service. Bezugsteuer applies exactly the same as for a US entity. CHF 850 in Ziffer 381, 8.1% = CHF 68.85. Input tax CHF 68.85 in Ziffer 400.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Ziffer (output)	Ziffer (input)	Default?	Question?	Excluded?
10.04.2026	GOOGLE IRELAND LIMITED	-850.00	-850.00	68.85	8.1%	381	400	N	—	—

Example 3 — Business entertainment, default block

15.04.2026 ; RESTAURANT KRONENHALLE ; DEBIT ; Client dinner ; -420.00 ; CHF

Restaurant. Swiss law allows Vorsteuer deduction on genuine business entertainment (Geschäftliche Bewirtung), unlike Malta's hard block. But documentation required (attendees, business purpose). Default: block. [T2] flag.

Output table ("Entertainment: blocked by default — deductible if documented business purpose")

Date	Counterparty	Gross	Net	VAT	Rate	Ziffer	Default?	Question?	Excluded?
15.04.2026	RESTAURANT KRONENHALLE	-420.00	-420.00	0	—	—	Y	Q1	"Entertainment: blocked by default — deductible if documented business purpose"

Example 4 — Domestic purchase at standard rate

18.04.2026 ; DIGITEC GALAXUS ; DEBIT ; Laptop Dell XPS 15 ; -1,595.00 ; CHF

Swiss electronics retailer. CHF 1,595 incl. 8.1% MWST. Net = CHF 1,595 / 1.081 = CHF 1,475.49. MWST = CHF 119.51. Input tax in Ziffer 405 (investment/other operating cost) if capital item, or Ziffer 400 if overhead. For a laptop, likely Ziffer 405.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Ziffer	Default?	Question?	Excluded?
18.04.2026	DIGITEC GALAXUS	-1,595.00	-1,475.49	-119.51	8.1%	405	N	—	—

Example 5 — Export service sale (B2B foreign client)

22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice CH-2026-018 IT consultancy March ; +3,500.00 ; CHF

Incoming from German company. IT consulting services to a foreign client. Place of supply: recipient's domicile (Germany) under Art. 8 Abs. 1 MWSTG — service is NOT subject to Swiss MWST. Report in Ziffer 230 (Leistungen im Ausland). No output tax. The invoice must state "Leistung nicht der schweizerischen MWST unterliegend" or equivalent.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Ziffer	Default?	Question?	Excluded?
22.04.2026	STUDIO KREBS GMBH	+3,500.00	+3,500.00	0	n/a	230	N	—	—

Example 6 — Import of goods (customs)

28.04.2026 ; BAZG/OFDF ; DEBIT ; Import MWST Veranlagungsverfügung 2026-1234 ; -162.00 ; CHF

Import MWST paid at customs. This is a payment to BAZG (Federal Customs). The Veranlagungsverfügung (customs assessment) shows the MWST amount. CHF 162 is the import MWST paid. This can be claimed as input tax in Ziffer 405 (if it's a business purchase). The underlying goods value is on the customs declaration.

Output table ("Import MWST — verify Veranlagungsverfügung")

Date	Counterparty	Gross	Net	VAT	Rate	Ziffer	Default?	Question?	Excluded?
28.04.2026	BAZG/OFDF	-162.00	0	-162.00	8.1%	405	N	—	"Import MWST — verify Veranlagungsverfügung"

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 8.1% (Art. 25 Abs. 1 MWSTG)

• Standard rate rule — Default rate. Sales → Ziffer 300 (tax amount), included in Ziffer 200/299. Purchases → Ziffer 400 (materials/services) or 405 (investments/other operating costs). (Art. 25 Abs. 1 MWSTG)

5.2 Reduced rate 2.6% (Art. 25 Abs. 2 MWSTG, Art. 25 Abs. 2bis)

• Reduced rate rule — Food and non-alcoholic beverages (NOT restaurant meals — those are 8.1%), books, newspapers, periodicals, electronic publications (from 2018), medicines, seeds, plants, animal feed, fertilisers, water supply. Sales → Ziffer 310. (Art. 25 Abs. 2 MWSTG, Art. 25 Abs. 2bis)

5.3 Special rate 3.8% (Art. 25 Abs. 4 MWSTG)

• Special rate rule — Hotel accommodation (Beherbergungsleistungen) ONLY. Includes room + breakfast if included in room rate. Meals served separately are at 8.1%. Sales → Ziffer 340. (Art. 25 Abs. 4 MWSTG)

5.4 Exempt with credit (Art. 23 MWSTG)

• Exempt with credit rule — Exports of goods (Art. 23 Abs. 2 Ziff. 1 — requires customs export declaration). Services to foreign recipients where place of supply is abroad (Art. 8 Abs. 1 — recipient principle for services). International transport (Art. 23 Abs. 2 Ziff. 8). → Ziffer 220 or 230. Input tax remains deductible. (Art. 23 MWSTG; Art. 23 Abs. 2 Ziff. 1; Art. 8 Abs. 1; Art. 23 Abs. 2 Ziff. 8)

5.5 Exempt without credit (Art. 21 MWSTG)

• Exempt without credit rule — Medical/dental, social care, education, cultural/sporting events (certain), financial services, insurance, real estate (residential rent, sale), gambling, postal universal service (<50g letters). If significant → R-CH-4 fires. (Art. 21 MWSTG)

5.6 Bezugsteuer — services from abroad (Art. 45 MWSTG)

• Bezugsteuer rule — ALL services received from foreign suppliers (EU and non-EU alike): compute MWST at applicable rate (usually 8.1%) on the service value. Report in Ziffer 381 (tax due). Deduct same amount in Ziffer 400 (input tax) if purchase is for taxable business activity. Net effect zero for fully taxable business. Threshold: CHF 10,000/year aggregate — below this, no Bezugsteuer obligation. (Art. 45 MWSTG)

5.7 Import of goods

• Import of goods rule — ALL goods from ALL countries are imports. Import MWST is assessed by BAZG at the border. Rates: 8.1% (standard), 2.6% (reduced for food etc.). The Veranlagungsverfügung is the deduction document. Input tax → Ziffer 405.

5.8 Blocked / restricted input tax

• Blocked input tax rules — Private use: fully blocked (eigenverbrauch adjustment via Ziffer 415/420). Entertainment: deductible if genuinely business-related, but documentation required. No hard block. Default: block. Motor vehicles: no hard block in Switzerland. Business use proportion deductible. Private portion must be adjusted via Ziffer 415/420 (ESTV uses lump-sum private share of 0.9% of vehicle purchase price per month, or 9.6% per year). Tobacco, alcohol: no specific statutory block for input tax (unlike Malta/Germany). But if for personal consumption, blocked as private use. Gifts to staff and business partners: deductible up to CHF 500 per person per year. Real estate for residential use: blocked (exempt supply).

5.9 Input tax split — Ziffer 400 vs 405

• Input tax split rule — Ziffer 400: input tax on Materialaufwand und Dienstleistungen (cost of materials and services — operational expenses). Ziffer 405: input tax on Investitionen und übriger Betriebsaufwand (investments and other operating costs — capital/fixed assets, rent, utilities). The distinction matters for ESTV statistics but both are fully deductible.

5.10 Eigenverbrauch (own use / deemed supply — Art. 31 MWSTG)

• Eigenverbrauch rule — Withdrawal of goods or services for non-business purposes triggers deemed supply. Must be accounted at market value. Report as output tax. For motor vehicles, ESTV applies the 0.9%/month lump sum. (Art. 31 MWSTG)

5.11 Sales — domestic

• Domestic sales rule — Charge 8.1%, 2.6%, or 3.8% as applicable. Report in Ziffer 200 (total turnover) and 300/310/340 (tax).

5.12 Sales — foreign (services)

• Foreign sales rule — If place of supply is abroad (recipient principle, Art. 8 Abs. 1): no Swiss MWST. Report in Ziffer 230. Input tax remains deductible. (Art. 8 Abs. 1)

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

• Fuel and vehicle costs — Pattern: Migrol, BP Schweiz, Shell CH, SOCAR, Avia. Default: 0% if vehicle use unclear. Question: "Business vehicle or personal? What business-use proportion? (ESTV lump-sum: 0.9%/month of purchase price for private share.)"

6.2 Entertainment

• Entertainment — Default: block. Question: "Documented business purpose with attendees?"

6.3 Ambiguous foreign SaaS

• Ambiguous foreign SaaS — Default: Bezugsteuer Ziffer 381/400. Question: "Confirm foreign entity. If Swiss entity, domestic 8.1%."

6.4 Round-number owner transfers

• Round-number owner transfers — Default: exclude. Question: "Customer payment, capital, or loan?"

6.5 Incoming from individuals

• Incoming from individuals — Default: domestic 8.1%, Ziffer 200/300. Question: "Sale? What was supplied?"

6.6 Foreign counterparty incoming

• Foreign counterparty incoming — Default: check if service is supplied abroad (Ziffer 230) or domestic. Question: "Where is the customer located? What service was provided?"

6.7 Large one-off purchases

• Large one-off purchases — Default: Ziffer 405. Question: "Confirm invoice amount."

6.8 Mixed-use phone/internet

• Mixed-use phone/internet — Default: 0% if mixed. Question: "Dedicated business line? Business percentage?"

6.9 Outgoing to individuals

• Outgoing to individuals — Default: exclude as drawings. Question: "Contractor, wages, refund, or personal?"

6.10 Cash withdrawals

• Cash withdrawals — Default: exclude. Question: "What was cash used for?"

6.11 Rent payments

• Rent payments — Default: no MWST (residential). Question: "Commercial with MWST (Option nach Art. 22)?" (Art. 22 MWSTG)

6.12 Foreign hotel

• Foreign hotel — Default: exclude from input tax (foreign VAT not recoverable). Question: "Business trip?"

6.13 Bezugsteuer threshold check

• Bezugsteuer threshold check — Pattern: multiple small foreign services. Default: assume threshold exceeded. Question: "Total foreign services for the year — above or below CHF 10,000?"

6.14 Import vs Bezugsteuer classification

• Import vs Bezugsteuer classification — Pattern: foreign purchase that could be goods (import MWST via BAZG) or services (Bezugsteuer). Default: Bezugsteuer (services). Question: "Was this a physical good imported through customs, or a service?"

Section 7 — Excel working paper template (Switzerland-specific)

The base specification is in vat-workflow-base Section 3. This section provides the Switzerland-specific overlay.

Sheet "Transactions"

Columns A–L per the base. Column H ("Ziffer") accepts valid Ziffer codes from Section 1.

Sheet "Box Summary"

• Box Summary formulas — Turnover: | 200 | Total turnover | =SUM of all sales | | 220 | Exempt with credit (exports) | =SUMIFS(...) | | 230 | Supplies abroad | =SUMIFS(...) | | 289 | Net taxable turnover | =C[200]-C[205]-C[220]-C[225]-C[230]-C[235]-C[280] | Tax on supplies: | 300 | Tax at 8.1% | =taxable base at 8.1% * 0.081 | | 310 | Tax at 2.6% | =taxable base at 2.6% * 0.026 | | 340 | Tax at 3.8% | =taxable base at 3.8% * 0.038 | | 380 | Total tax on supplies | =C[300]+C[310]+C[340] | | 381 | Bezugsteuer | =SUM of Bezugsteuer items * 0.081 | | 399 | Total tax due | =C[380]+C[381] | Input tax: | 400 | Input tax on materials/services | =SUMIFS(...) | | 405 | Input tax on investments/operating | =SUMIFS(...) | | 479 | Total deductible input tax | =C[400]+C[405]+C[410]-C[415]-C[420] | Bottom line: | 500 | Amount owed | =IF(C[399]>C[479], C[399]-C[479], 0) | | 510 | Credit balance | =IF(C[479]>C[399], C[479]-C[399], 0) |

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/switzerland-vat-<period>-working-paper.xlsx

Section 8 — Switzerland bank statement reading guide

CSV format conventions. UBS exports use semicolons with DD.MM.YYYY dates. PostFinance uses tab-separated. ZKB uses semicolons. Common columns: Datum/Date, Buchungstext/Text, Betrag/Montant, Saldo/Solde.

Multilingual descriptions. Switzerland has four languages. Common variants: Miete/Loyer/Affitto (rent), Lohn/Salaire/Salario (salary), Zins/Intérêt/Interesse (interest), Überweisung/Virement/Bonifico (transfer). Treat as English equivalents.

Internal transfers. Labelled "Umbuchung", "Eigenkonto", "Intern". Always exclude.

Owner draws. Einzelunternehmen (sole trader) transfers to personal account are Privatbezüge — exclude.

Refunds. Identify by "Gutschrift", "Rückerstattung", "Stornierung". Book as negative.

Currency. Most transactions in CHF. EUR transactions are common for international suppliers. Convert at the transaction date rate from SNB (Swiss National Bank) or the bank statement rate. For Bezugsteuer valuation, use the rate on the invoice date.

IBAN prefix. CH = Switzerland. LI = Liechtenstein (domestic). DE, FR, IT, AT = EU (foreign for Swiss purposes). US, GB = non-EU.

Import MWST. BAZG Veranlagungsverfügungen are the deduction document for import MWST. Match customs declarations to bank debits from BAZG. The MWST amount on the Veranlagungsverfügung is the deductible input tax, NOT the bank debit (which includes duties).

Section 9 — Onboarding fallback (only when inference fails)

9.1 Entity type

• Entity type — Inference rule: Einzelunternehmen vs GmbH vs AG vs Kollektivgesellschaft. Fallback: "Are you Einzelunternehmen (sole trader), GmbH, AG, or other?"

9.2 MWST registration and method

• MWST registration and method — Inference rule: if asking for Abrechnung, they are registered. Fallback: "Effektive Methode or Saldosteuersatz?" If Saldosteuersatz → R-CH-1 fires.

9.3 UID (MWST-Nummer)

• UID — Fallback: "What is your UID / MWST-Nummer? (CHE-xxx.xxx.xxx MWST)"

9.4 Filing period

• Filing period — Fallback: "Quarterly, half-yearly, or monthly? Which period?"

9.5 Industry

• Industry — Fallback: "What does the business do?"

9.6 Employees

• Employees — Inference rule: AHV, Lohn outgoing. Fallback: "Do you have employees?"

9.7 Exempt supplies

• Exempt supplies — Fallback: "Do you make MWST-exempt sales?" If yes → R-CH-4 may fire.

9.8 Foreign services aggregate

• Foreign services aggregate — Fallback: "Do your total foreign service purchases exceed CHF 10,000/year? (Bezugsteuer threshold)"

9.9 Foreign customers

• Foreign customers — Fallback: "Do you provide services to customers abroad?"

9.10 Vehicle

• Vehicle — Fallback: "Business vehicle? What private-use proportion?"

Section 10 — Reference material

Validation status

v2.0, rewritten April 2026. Awaiting validation by Swiss licensed tax adviser.

Sources

1. MWSTG (SR 641.20) — https://www.admin.ch/opc/de/classified-compilation/20081110/
2. MWSTV (SR 641.201) — implementing ordinance
3. ESTV Praxisfestlegungen — https://www.estv.admin.ch
4. ESTV MWST-Info publications (especially MWST-Info 08 — Bezugsteuer)
5. BAZG customs/import documentation
6. SNB exchange rates — https://www.snb.ch

Known gaps

1. Saldosteuersatz is entirely excluded — covers a large number of Swiss small businesses.
2. Bezugsteuer CHF 10,000 threshold is annual aggregate — mid-year it may not be clear whether threshold will be reached. Default: assume exceeded.
3. Vehicle private-use lump sum (0.9%/month) may be updated by ESTV — verify annually.
4. The distinction between Ziffer 400 and 405 is not always clear-cut — the skill provides guidance but the allocation is ultimately an accounting judgement.
5. Import MWST via BAZG requires matching customs declarations to bank debits, which cannot always be done from bank data alone.
6. Liechtenstein is treated as domestic but suppliers there may have different UID formats.

Change log

• v2.0 (April 2026): Full rewrite to three-tier OpenAccountants architecture (without eu-vat-directive, as Switzerland is not in the EU).
• v1.0 (April 2026): Initial draft. Standalone document.

Self-check (v2.0)

1. Quick reference with Ziffer table and conservative defaults: yes (Section 1).
2. Supplier library with Swiss patterns (including multilingual): yes (Section 3, 14 sub-tables).
3. Worked examples: yes (Section 4, 6 examples).
4. Tier 1 rules compressed: yes (Section 5, 12 rules).
5. Tier 2 catalogue: yes (Section 6, 14 items).
6. Excel template with recalc: yes (Section 7).
7. Onboarding as fallback: yes (Section 9, 10 items).
8. All 8 Switzerland-specific refusals: yes (R-CH-1 through R-CH-8).
9. Reference material at bottom: yes (Section 10).
10. NOT-EU status emphasized: yes (Section 1, throughout).
11. Three rates (8.1%/2.6%/3.8%) correctly mapped: yes.
12. Bezugsteuer applies to ALL foreign services (EU and non-EU): yes (Section 3.8, Examples 1-2, Section 5.6).
13. Bezugsteuer CHF 10,000 threshold documented: yes (Section 3.8, Section 5.6).
14. Import MWST via BAZG documented: yes (Section 5.7, Example 6).
15. No zero rate — exempt with credit instead: yes (Section 1).

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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