- Simplification of the allocation of cash sales to reduced rate and normal rate categories
- Calculation of the weakest category based on the average gross margin
- Separate accounting of purchases based on tax rate categories
- Option to use the ratio between reduced rate and normal rate transactions from the previous year for the first three quarters of the tax period
- Calculation of the ratio based on definitive accounting numbers for the final tax period
- Detailed information on invoicing can be found in the MWST-lnfo bookkeeping and invoicing guidelines.
Source: estv.admin.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
