Do you ask yourself again and again which VAT rate you should use? Then our cheat sheet will help you.
Cheat sheet bexio VAT rates Click here to download
| VAT-Code | Descrpition | Percent | Use with accounts | Account Description | Remarks & examples |
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Einnahmen
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| UN77 | Value added tax Normal | 7.7% | 3XXX, sowie Privatanteile, Verkauf Anlagevermögen, etc. |
Income accounts, private share Fz 6270 and 67XX operating expenses, fixed assets, etc. | Income which is normally taxable -> Invoices to customers in Switzerland |
| UEX | Sales tax Export/exempted | 0.0% | 3XXX | Income accounts | Income for services exempted from tax (MWSTG Art. 23 para. 2) -> e.g. invoices for exported products with export confirmation |
| ULA | Value added tax Foreign services | 0.0% | 3XXX | Income accounts | Income for services abroad -> Certain invoices for services rendered to foreign customers |
| UNO | Sales tax Services not opted/excluded | 0.0% | 3XXX | Income accounts | Income for services exempted from tax (VAT Act Art. 21 para. 2) -> classes, cultural demonstrations, etc. |
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Ausgaben
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| VM25 | Input tax on cost of materials and services | 2.5% | 4XXX | Accounts Direct expenditure | Reduced rate (see MWSTG Art. 25 para. 2) -> Food, books, medicine, etc. |
| VM37 | Input tax on cost of materials and services | 3.7% | 4XXX | Accounts Direct expenditure | Special rate for accommodation services (see MWSTG Art. 25. Abs. 3) -> hotel accommodation |
| VM77 | Input tax on cost of materials and services | 7.7% | 4XXX | Accounts Direct expenditure | Normal rate if not reduced rate or special rate -> Services and supplies from CH companies |
| VB25 | Input tax on investment and other operating expenses | 2.5% | 15XX – 17XX 5XXX – 6XXX |
Investment accounts & operating expense accounts | Reduced rate (see MWSTG Art. 25 para. 2) -> Food, books, medicine, etc. |
| VB37 | Input tax on investment and other operating expenses | 3.7% | 5XXX – 6XXX | Operating expense accounts | Special rate for accommodation services (see MWSTG Art. 25. Abs. 3) -> hotel accommodation |
| VB77 | Input tax on investment and other operating expenses | 7.7% | 15XX – 17XX 5XXX – 6XXX |
Investment accounts & operating expense accounts | Normal rate if not reduced rate or special rate -> Services and supplies from CH companies |
| BZM77 | Purchase tax on cost of materials and services | 7.7% | 4XXX | Direct expense | Services rendered by foreign companies (direct expenses) with a place of business in Switzerland (MWSTG Art. 45) -> e.g. foreign subcontractors |
| BZB77 | Purchase tax on investment and other operating expenses | 7.7% | 15XX – 17XX 5XXX – 6XXX |
Investment accounts & operating expense accounts | Services rendered by foreign companies (in operating expenses) with place of business in Switzerland (MWSTG Art. 45) -> e.g. software subscriptions (G Suite, Dropbox), web designers via Upwork, consultants, etc. |
| VSF | Input tax free | 0.0% | 4XXX – 8XXX | All expense accounts | No input tax included for domestic services -> insurance, taxes, bank charges, etc. |