To simplify the tax calculation, reporting institutions with an annual turnover not exceeding CHF 5.02 million and a tax liability (or tax owed) of up to CHF 109'000. - Per year can use the interest method debt net tax (state 2011).
The rate of net tax liability (SOIC) are rates by industry that dramatically simplify how to count with the AFC as the amounts of input tax not need to be determined and that the administrative operations related to accounting VAT and counts are facilitated.
Instead of sending statements every three months, the method of balance tax allows for the accounts twice a year. To customers, the person subject continues to charge against the usual rates of value added tax (not the TDFN).
The TDFN are used as multipliers, that is to say that the total of all taxable sales, including VAT, is reported and multiplied by the TDFN to get the amount of VAT due.
The packages vary dramatically from 0.1% for farriers eg (value-added raw materials they buy is obviously very low) and 6.7% for temp agencies or offices translation. Currently there are 10 levels of this type.
Nearly a third of all Swiss SMEs use the simplified method of TDFN. The companies that have chosen the method of TDFN must stick for at least 1 year. Then it is possible to return to the counting method effective, it must then be retained for at least three years before returning to the method of TDFN.
Besides the method of TDFN, there are also, to count the VAT, the method of flat rates (TaF). This is for local authorities and affiliated areas such as schools and private hospitals, public transport companies, etc.., As well as associations and foundations. Unlike the method of TDFN, there is no limit of turnover tax or debt, besides the income must be reported quarterly. The values of the lump-sum tax TDFN and TaF are equal.
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