When creating a VAT rate in bexio, specifying a tax type is mandatory. There are various tax types: Sales tax, non-taxable turnover, opted turnover, acquisition tax (materials, goods, services, energy, and investments), non-consideration, input tax (materials and services, as well as investments and other operating materials), customs tax 100%, flat rate tax, and opted flat rate tax. Each tax type has specific permissible percentages, form assignments (digits), and Accounting accounts.
Content
General Information
The core element of every tax rate in bexio is the tax type. When you select a tax type, it affects several other settings:
- Tax Rate: With the exception of the following cases, you can specify any tax rate:
- Customs tax: The tax rate is always 100%.
- Non-taxable turnover: The tax rate is always 0%.
- Flat rate tax rate: Special rules apply to this tax type.
- Form Assignment (Digit): The digit you can choose depends on the selected tax type. They are linked to each other.
- Accounting Account: No Accounting account can be selected. The Accounting account is automatically linked to the tax type and the digit.
- Gross/Net: You cannot specify here whether a price should be calculated gross (including taxes) or net (excluding taxes). This setting is instead defined directly in the Sales or Purchase modules or recorded on the document itself (incl. or excl. VAT).
Important: When you create a tax rate in bexio, you must choose a tax type. The selection of tax types is preset by bexio and cannot be changed.
Below you will find all tax types explained.
Sales Tax
In the area of sales tax, bexio distinguishes between the following tax types:
VAT Due
Sales tax is the value-added tax that is added to the price of services provided and products sold domestically and is owed to the Federal Tax Administration (FTA). The invoice issued must include the applicable tax rate and the tax amount due.
Accounting Account: 2200
Opted VAT Due
Opted VAT due concerns services that are actually exempt from tax but are voluntarily taxed, which allows for an input tax deduction.
Opted turnovers must be reported separately in the VAT form under digit 205.
Example:
Purchase of a laptop for educational services
- Invoicing educational services exempt (without VAT) => no input tax deduction possible
- Invoicing with VAT (opted) => input tax deduction possible
Accounting Account: 2200
Net Rate Tax
For this tax type, two tax rates must be assigned:
- Tax Rate: The tax rate applicable on the invoice. The invoice recipient can claim the corresponding tax amount as an input tax deduction.
- Net Rate Tax Rate: Flat rate tax rates are industry rates that must be approved by the Federal Tax Administration (FTA). It is used as a multiplier for calculating the tax to be paid to the FTA.
Accounting Logic: Revenues are booked gross (incl. tax rate). This means that the tax shown on the invoice is recorded in the corresponding income account. The sales tax to be settled is calculated from the gross revenues and booked as a reduction in income.
Accounting Account: 2200
Opted Net Rate Tax
For products obtained in-house from agriculture (primary production) and services within the same municipality, the net rate tax method can be opted for.
Accounting Account: 2200
Input Tax
For input tax, bexio distinguishes between the following tax types:
Input Tax Deduction
If, for example, the conditions for input tax deduction are met in a Purchase Bill, the declared tax amount can be claimed as an input tax deduction in the VAT statement.
A distinction is made:
Input Tax VAT Materials, Goods, Services, and Energy
Concerns in particular the purchase (Purchase Bills) of goods and services for resale; e.g., trade in raw materials, vehicles, tires, or services provided by third parties.
Accounting Account: normally 1170, depending on the assigned digit, the Accounting account may vary
Input Tax VAT Investments, Other Operating Expenses
Concerns in particular the purchase (Purchase Bills) of products and services for investments or operating expenses; e.g., purchase of office or workshop equipment or materials & services as operating expenses such as office supplies or mobile phone charges.
Accounting Account: normally 1171, depending on the assigned digit, the Accounting account may vary
Acquisition Tax
Distinction from Domestic Tax
Acquisition tax applies to services from companies based abroad that are not registered in Switzerland for VAT purposes (no VAT number available). Services include, in particular, services or repair, maintenance, and construction services for buildings in Switzerland.
In bexio, acquisition tax distinguishes between the following two tax types:
Acquisition Tax Materials, Goods, Services, Energy
Purchase of services intended for resale; e.g., trade in books, specialist journals, software (download), etc.
Accounting Account: 1170
Acquisition Tax Investments, Other Operations
Purchase of services for own operations (operating expenses); e.g., specialist books or subscriptions for the use of digital services for own use; repairs to own machines, etc.
Accounting Account: 1171
Customs Tax (Import Tax)
Application case: You receive a delivery from a company based abroad, on which the Federal Office for Customs and Border Security (FOCBS) levies import tax. This import tax is due when the supplier is not registered in the VAT register. The import tax is usually charged to the service provider, e.g., freight forwarder, post office, DHL, etc., who in turn passes on this tax amount to you at 100%. These invoices therefore consist of 100% VAT and are booked as customs tax in bexio.
Customs Tax Materials, Goods, Services, Energy
Concerns purchases from companies based abroad of goods and services for resale; e.g., trade in various goods or services provided by third parties.
Accounting Account: 1170
Customs Tax Investments, Other Operating Expenses
Concerns purchases from companies based abroad of products and services for investments or operating expenses; e.g., purchase of office or workshop equipment or materials & services as operating expenses such as office supplies, IT products, etc.
Accounting Account: 1171
Non-consideration and Other Financial Flows
In addition to sales and input tax, there are other tax types that include non-taxable financial flows:
Non-consideration
Non-consideration refers to non-taxable inflows of funds (income) because they were not paid for a received service. These include, for example, reimbursement of bankruptcy and debt collection costs, short-time work compensation, CO2 reimbursement, received dividends, etc.
Accounting Account: 2200
Non-taxable Turnover
Distinction from taxable services
Services exempt from tax: Exemption for various domestic services by the legislator, so that prices are not burdened by an additional tax. These include services in the areas of health, education, sport, rental, etc.
Services exempt from tax: Applies in particular to exports by delivering goods directly abroad. A direct export occurs when the item, e.g., a product manufactured in Switzerland, is delivered abroad. For tax-exempt export deliveries, an export certificate is generally required.
Accounting Account: 2200