What goes into each box - Switzerland VAT Report
The following table shows how NetSuite uses the tax codes to get the values for the Switzerland VAT Report.
|
Description |
Box |
Amount |
Box |
Amount |
|---|---|---|---|---|
|
I. TURNOVER (quoted articles refer to the VAT law dated 12 June 2009) |
|
|
|
|
|
Total of the agreed or received consideration (Art. 39), including consideration from asset transfers under the notification procedure or supplies abroad |
200 |
Net amount of sales S-CH, R2-CH, SR-CH, Z-CH, E-CH, RC-CH |
|
|
|
Consideration for non-taxable supplies (Art. 21) that have been opted for according to Art. 22 included in cyph. 200 |
205 |
Editable field |
|
|
|
Deductions |
|
|
|
|
|
Zero-rated supplies (e.g. exports, Art. 23), zero-rated supplies to privileged institutions and persons (Art. 107) |
220 |
Net amount of sales Z-CH, E-CH |
|
|
|
Supplies abroad |
221 |
Editable field |
|
|
|
Asset transfers under the notification procedure (Art. 38, please also submit form 764) |
225 |
Editable field |
|
|
|
Non-taxable supplies (Art. 21) that have not been opted for according to Art. 22 |
230 |
Editable field |
|
|
|
Reductions of consideration |
235 |
Editable field |
|
|
|
Miscellaneous |
280 |
Editable field |
289 |
Box 220 |
|
Total taxable turnover (cyph. 200 less cyph. 289) |
299 |
Box 200-289 |
|
|
|
II. CALCULATION OF TAX |
|
|
|
|
|
Tax Rate |
|
Supplies CHF |
|
Tax CHF/Rp. |
|
From 01.01.2018 |
|
|
|
|
|
Supplies at standard rate |
302 |
Net amount of sales S-CH |
|
Tax amount of sales S-CH + Tax amount of sales adjustment in box 302 with S-CH |
|
Supplies at reduced rate |
312 |
Net amount of sales R2-CH |
|
Tax amount of sales R2-CH + Tax amount of sales adjustment in box 312 with R2-CH |
|
Supplies at hotel rate |
342 |
Net amount of sales SR-CH |
|
Tax amount of sales SR-CH + Tax amount of sales adjustment in box 342 with SR-CH |
|
Reverse-charge tax declaration |
382 |
Net amount of purchases RC-CH |
|
Notional tax amount of purchases RC-CH |
|
From 31.12.2017 |
|
|
|
|
|
Supplies at standard rate |
301 |
Editable field |
|
Tax amount of sales S-CH + Tax amount of sales adjustment in box 301 with S-CH |
|
Supplies at reduced rate |
311 |
Editable field |
|
Tax amount of sales R2-CH + Tax amount of sales adjustment in box 311 with R2-CH |
|
Supplies at hotel rate |
341 |
Editable field |
|
Tax amount of sales SR-CH + Tax amount of sales adjustment in box 341 with SR-CH |
|
Reverse-charge tax declaration |
381 |
Editable field |
|
Notional tax amount of purchases RC-CH |
|
Total tax liability (cyph. 301 to 381) |
|
|
399 |
Tax boxes 302+ |
|
Input VAT on purchased goods and services |
400 |
Tax amount of purchases S-CH, R2-CH, SR-CH + Notional tax amount of purchases RC-CH + Net amount of purchases IV-CH + Tax amount of purchases adjustment in box 400 with S-CH, R2-CH, SR-CH |
|
|
|
Input VAT on investments and other business expenditure |
405 |
Editable field |
|
|
|
Retroactive recovery of input VAT (Art. 32, please provide a detailed overview) |
410 |
Editable field |
|
|
|
Input VAT corrections: mixed usage (Art. 30), self-supply (Art. 31) |
415 |
Editable field |
|
|
|
Input VAT adjustments: non-consideration such as subsidies, visitor's tax etc. (Art. 33 par. 2) |
420 |
Editable field |
479 |
Box 400 |
|
Amount to be paid to the Federal Tax Authority |
500 |
If Box 399-479 is greater than zero, resulting amount is shown in Box 500. If Box 399-479 is less than zero, Box 500 is zero. |
|
|
|
Tax credit of the VAT-registered person |
510 |
If Box 399-479 is greater than zero, Box 510 is zero. If Box 399-479 is less than zero, resulting amount is shown in Box 510. |
|
|
|
III. OTHER INCOME (Art. 18 par.2) |
|
|
|
|
|
Subsidies, visitor's tax etc., waste removal and waterworks' fees (letters a-c) |
900 |
Editable field |
|
|
|
Donations, dividends, compensation for damages etc. (letters d-l) |
910 |
Editable field |
|
|