Tax Report country Balance balance I – TURNOVER 200 Total amount of agreed or collected consideration incl. from supplies opted for taxation, transfer of supplies acc. to the notification procedure and supplies provided abroad (worldwide turnover) tax_ch_302a.balance + tax_ch_303a.balance + tax_ch_312a.balance + tax_ch_313a.balance + tax_ch_342a.balance + tax_ch_343a.balance + tax_ch_289.balance 289 Consideration reported in Ref. 200 from supplies exempt from the tax without credit (art. 21) where the option for their taxation according to art. 22 has been exercised tax_ch_289 tax_ch_220.balance + tax_ch_221.balance + tax_ch_225.balance + tax_ch_230.balance + tax_ch_235.balance + tax_ch_280.balance 220 Supplies exempt from the tax (e.g. export, art. 23) and supplies provided to institutional and individual beneficiaries that are exempt from liability for tax (art. 107 para. 1 lit. a) tax_ch_220 balance tax_tags 220 221 Supplies provided abroad (place of supply is abroad) tax_ch_221 balance tax_tags 221 225 Transfer of supplies according to the notification procedure (art. 38, please submit Form 764) tax_ch_225 balance tax_tags 225 230 Supplies provided on Swiss territory exempt from the tax without credit (art. 21) and where the option for their taxation according to art. 22 has not been exercised tax_ch_230 balance tax_tags 230 235 Reduction of consideration (discounts, rebates etc.) tax_ch_235 balance tax_tags 235 280 Miscellaneous (e.g. land value, purchase prices in case of margin taxation) tax_ch_280 balance tax_tags 280 299 Taxable turnover (Ref. 200 minus Ref. 289) tax_ch_302a.balance + tax_ch_303a.balance + tax_ch_312a.balance + tax_ch_313a.balance + tax_ch_342a.balance + tax_ch_343a.balance II - TAX CALCULATION Taxable turnover tax_ch_302a.balance + tax_ch_312a.balance + tax_ch_342a.balance 302a Taxable turnover at 7.7% (TS) until 31.12.2023 tax_ch_302a balance tax_tags 302a 303a Taxable turnover at 8.1% (TS) from 01.01.2024 tax_ch_303a balance tax_tags 303a 312a Taxable turnover at 2.5% (TR) until 31.12.2023 tax_ch_312a balance tax_tags 312a 313a Taxable turnover at 2.6% (TR) from 01.01.2024 tax_ch_313a balance tax_tags 313a 342a Taxable turnover at 3.7% (TS) until 31.12.2023 tax_ch_342a balance tax_tags 342a 343a Taxable turnover at 3.8% (TS) from 01.01.2024 tax_ch_343a balance tax_tags 343a Tax base on service acquisitions tax_ch_381A.balance + tax_ch_382A.balance + tax_ch_383A.balance 381a Acquisition tax tax_ch_381A balance tax_tags 381a 382a Acquisition tax until 31.12.2023 tax_ch_382A balance tax_tags 382a 383a Acquisition tax from 01.01.2024 tax_ch_383A balance tax_tags 383a 399 Total amount of tax due tax_ch_399 tax_ch_302B.balance + tax_ch_303B.balance + tax_ch_312B.balance + tax_ch_313B.balance + tax_ch_342B.balance + tax_ch_343B.balance + tax_ch_381B.balance + tax_ch_382B.balance + tax_ch_383B.balance 302b Tax due at 7.7% (TS) until 31.12.2023 tax_ch_302B balance tax_tags 302b 303b Tax due at 8.1% (TS) from 01.01.2024 tax_ch_303B balance tax_tags 303b 312b Tax due at 2.5% (TR) until 31.12.2023 tax_ch_312B balance tax_tags 312b 313b Tax due at 2.6% (TR) from 01.01.2024 tax_ch_313B balance tax_tags 313b 342b Tax due at 3.7% (TS) until 31.12.2023 tax_ch_342B balance tax_tags 342b 343b Tax due at 3.8% (TS) from 01.01.2024 tax_ch_343B balance tax_tags 343b 381b Acquisition tax tax_ch_381B balance tax_tags 381b 382b Acquisition tax until 31.12.2023 tax_ch_382B balance tax_tags 382b 383b Acquisition tax from 01.01.2024 tax_ch_383B balance tax_tags 383b 479 Input VAT tax_ch_479 tax_ch_400.balance + tax_ch_405.balance + tax_ch_410.balance + tax_ch_415.balance + tax_ch_420.balance 400 Input tax on cost of materials and supplies of services tax_ch_400 balance tax_tags 400 405 Input tax on investments and other operating costs tax_ch_405 balance tax_tags 405 410 De-taxation (art. 32, please enclose a detailed list) tax_ch_410 balance tax_tags 410 415 Correction of the input tax deduction: mixed use (art. 30), own use (art. 31) tax_ch_415 balance tax_tags 415 420 Reduction of the input tax deduction: Flow of funds, which are not deemed to be consideration, such as subsidies, tourist charges (art. 33 para. 2) tax_ch_420 balance tax_tags 420 AMOUNT PAYABLE balance external sum editable;rounding=2 500 Amount of VAT payable to AFC balance aggregation tax_ch_399.balance - tax_ch_479.balance if_above(CHF(0)) 510 Credit in favour of the taxable person balance aggregation tax_ch_479.balance - tax_ch_399.balance if_above(CHF(0)) OTHER CASH FLOWS (art. 18 para. 2) tax_ch_900.balance + tax_ch_910.balance 900 Subsidies, tourist funds collected by tourist offices, contributions from cantonal water, sewage or waste funds (art. 18 para. 2 lit. a to c) tax_ch_900 balance tax_tags 900 910 Donations, dividends, payments of damages etc. (art. 18 para. 2 lit. d to l) tax_ch_910 balance tax_tags 910