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
Einnahmen
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.
Ausgaben
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.

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