Companies applying the net tax rate method or the flat rate tax rate method need to declare services from companies domiciled abroad

The FTA also found that taxable persons reporting using the net tax rate method or the flat rate tax rate method often forget the declaration of services subject to acquisition tax from companies domiciled abroad (Art. 45 et seq. VATG and Art. 91 VATV).

Please note that such services are subject to acquisition tax and are not already taken into account by the net tax rates or the flat tax rates. The tax must therefore be declared and paid every six months or quarterly at the corresponding statutory tax rate in section 382 of the statement (see VAT Info 12, section 5 and VAT Info 13, section 5 ).

Source estv.admin.ch

---

---