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Tax types in bexio

When you create a VAT rate in bexio, you must always specify a tax type. Below you will find an explanation of all of the different available tax types, and you will be able to see which percentage rates and codes can be selected for this tax type.

Sales tax

Sales tax is the VAT that you present on invoices and credit memos. If you are subject to VAT, your customer must pay you sales tax, and you are obliged to pass this payment on to the Federal Tax Administration after deducting input tax. This is done once every quarter or half year depending on the billing method. 

Officially permitted percentage rates: 8.0, 2.5, 3.8, 7.7, 3.7
Possible form assignments (codes): 301, 302, 311, 312, 341, 342
Bookkeeping account: 2200

Non-taxable sales

Sales that are exempt from VAT are referred to in bexio as "non-taxable sales". An example of such sales is delivering a product outside of Switzerland. 

Officially permitted percentage rates: 0.0
Possible form assignments (codes): 220, 221, 225, 230, 280
Bookkeeping account: 2200

Opt-in sales

Opt-in sales are sales that are voluntarily subject to VAT so that corresponding input tax can be deducted. The sales opt-in must be shown separately in the VAT form under code 205.

Officially permitted percentage rates: 8.0, 2.5, 3.8, 7.7, 3.7
Possible form assignments (codes): 205
Bookkeeping account: 2200

Purchasing tax on materials, goods, services, and energy

VAT that you as a company must declare for items that you have obtained abroad but that have never passed customs. A good example of this is the purchase of software from a foreign developer. bexio distinguishes between purchase tax for materials and purchase tax for investments.

Officially allowed percentage rates: 8.0, 7.7
Possible form assignments (codes): 831, 382
Bookkeeping account: 1170

Purchase tax on investments and other operating expenses

VAT that you as a company must declare for items that you have obtained abroad but that have never passed customs. A good example of this is the purchase of software from a foreign developer. bexio distinguishes between purchase tax for materials and purchase tax for investments.

Officially allowed percentage rates: 8.0, 7.7
Possible form assignments (codes): 831, 382
Bookkeeping account: 1171

Non-remuneration

Cash flows that are not subject to VAT, such as subsidies, tourism levies collected by spa associations, waste disposal and water utility fees, donations, dividends, and compensation for damages.

Officially permitted percentage rates: 8.0, 2.5, 3.8, 7.7, 3.7
Possible form assignments (codes): 900, 910
Bookkeeping account: 2200

Input tax (VAT to be paid) on materials and services

VAT shown on sales receipts (invoices and receipts) for purchased materials, goods, and services. The input tax can be deducted from the sales tax that is owed, since it is VAT that has already been paid.

Officially permitted percentage rates: 8.0, 2.5, 3.8, 7.7, 3.7, 0.0
Possible form assignments (codes): 400, 405, 410
Bookkeeping account: 1170

Input tax (payable VAT) on investments and other operating materials

VAT shown on sales receipts (invoices and receipts) for investments and other operating materials (e.g., office supplies). The input tax can be deducted from the sales tax that is owed, since it is VAT that has already been paid.

Officially permitted percentage rates: 8.0, 2.5, 3.8, 7.7, 3.7, 0.0
Possible form assignments (codes): 400, 405, 410
Bookkeeping account: 1171

Customs tax: 100%

Special tax type only for invoices originating from the customs administration and consisting of 100% VAT.

Officially permitted percentage rates: 100.00
Possible form assignments (codes): 400, 405, 410, 415, 420
Bookkeeping account: 1170

Net tax

Sales tax that you must post internally with a net tax rate due to your billing method. For each VAT rate classified as a net tax rate, you must define the corresponding sales tax rate and the net tax rate used by accounting.

Officially permitted percentage rates: 8.0, 2.5, 3.8, 7.7, 3.7
Possible form assignments (codes): 321, 322, 331, 332
Bookkeeping account: 2200

You can find out more about the net tax rate in the article "How do I create my net tax rates?

Opt-in net tax

The opt-in net tax is a sales rate for a net tax rate, which is voluntarily subject to VAT, so that the corresponding input tax can be deducted.

Officially permitted percentage rates: 8.0, 2.5, 3.8, 7.7, 3.7
Possible form assignments (codes): 321, 322, 331, 332
Bookkeeping account: 2200

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