Switzerland VAT Return — MWST-Abrechnung (effektive Methode)

Confirm the client is registered for Swiss MWST, identify their UID/MWST-Nummer, and verify they use the effektive Abrechnungsmethode. Clients using Saldosteuersatz (Art. 37 MWSTG, turnover < CHF 5,005,000 and tax < CHF 103,000) or Pauschalsteuersatz are out of scope and should be referred to a tax adviser.

Collect the period's bank statements and invoices, then classify every transaction into the correct MWST Ziffer. Domestic sales go to Ziffer 200/300 (8.1%), 310 (2.6%), or 340 (3.8% hotel). Export services with foreign place of supply (Art. 8 Abs. 1 MWSTG) go to Ziffer 230. Foreign SaaS and all other foreign services trigger Bezugsteuer (Art. 45 MWSTG) at Ziffer 381. Import MWST paid to BAZG on physical goods is reclaimed at Ziffer 405.

Compute Bezugsteuer on all foreign services received (Ziffer 381) and confirm the matching input tax deduction (Ziffer 400). Check for any Eigenverbrauch (Art. 31 MWSTG) adjustments — particularly the ESTV vehicle lump-sum (0.9% of purchase price per month for private use). Apply any partial-use apportionment if the client makes both taxable and exempt supplies (R-CH-4).

Populate all Ziffern (200–910) of the MWST-Abrechnung form. Total turnover and tax in Ziffern 200–340, deduct exempt/export amounts in 220/230, compute net tax payable, then subtract all input tax claims (Ziffer 400, 405, 410, 415, 420). Produce the net amount due or refund at Ziffer 500.

Practitioner reviews the completed MWST-Abrechnung for accuracy, then submits via ESTV SuisseTax / ePortal (https://www.estv.admin.ch). Payment of any balance due must reach ESTV by the filing deadline — 60 days after the end of the tax period. Confirm receipt and retain records for 10 years.