- Nebenkosten (e.g. freight, postage, packaging) are included in the taxable amount billed to the customer.
- In invoices with different tax rates, it is usually not possible to allocate the ancillary costs to individual items. Therefore, there are different options for allocation:
- Proportional allocation based on the invoiced values.
- Ancillary costs are taxed at the standard rate.
- Example of proportional allocation based on invoiced values for the year 2024.
- Change in practice due to review by the Federal Tax Administration (ESTV).
Source: gate.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.
