What goes into each box -Switzerland VAT Report

Note:

Nondeductible tax codes created by checking the 100% Non-deductible box on the Tax Code page is not supported. If you want to create nondeductible tax codes that will work with International Tax Reports SuiteApp, see Setting Up Nondeductible Input Tax.

The following table shows how NetSuite uses the tax codes to get the values for the Switzerland VAT Report.

Description	Box	Amount	Box	Amount
I. TURNOVER (quoted articles refer to the VAT law dated 12 June 2009)
Total of the agreed or received consideration (Art. 39), including consideration from asset transfers under the notification procedure or supplies abroad	200	Net amount of sales S-CH, R2-CH, SR-CH, Z-CH, E-CH, RC-CH
Consideration for non-taxable supplies (Art. 21) that have been opted for according to Art. 22 included in cyph. 200	205	Editable field
Deductions
Zero-rated supplies (e.g. exports, Art. 23), zero-rated supplies to privileged institutions and persons (Art. 107)	220	Net amount of sales Z-CH, E-CH
Supplies abroad	221	Editable field
Asset transfers under the notification procedure (Art. 38, please also submit form 764)	225	Editable field
Non-taxable supplies (Art. 21) that have not been opted for according to Art. 22	230	Editable field
Reductions of consideration	235	Editable field
Miscellaneous	280	Editable field	289	Box 220
Total taxable turnover (cyph. 200 less cyph. 289)	299	Box 200-289
II. CALCULATION OF TAX
Tax Rate		Supplies CHF		Tax CHF/Rp.
From 01.01.2018
Supplies at standard rate	302	Net amount of sales S-CH		Tax amount of sales S-CH + Tax amount of sales adjustment in box 302 with S-CH
Supplies at reduced rate	312	Net amount of sales R2-CH		Tax amount of sales R2-CH + Tax amount of sales adjustment in box 312 with R2-CH
Supplies at hotel rate	342	Net amount of sales SR-CH		Tax amount of sales SR-CH + Tax amount of sales adjustment in box 342 with SR-CH
Reverse-charge tax declaration	382	Net amount of purchases RC-CH		Notional tax amount of purchases RC-CH
From 31.12.2017
Supplies at standard rate	301	Editable field		Tax amount of sales S-CH + Tax amount of sales adjustment in box 301 with S-CH
Supplies at reduced rate	311	Editable field		Tax amount of sales R2-CH + Tax amount of sales adjustment in box 311 with R2-CH
Supplies at hotel rate	341	Editable field		Tax amount of sales SR-CH + Tax amount of sales adjustment in box 341 with SR-CH
Reverse-charge tax declaration	381	Editable field		Notional tax amount of purchases RC-CH
Total tax liability (cyph. 301 to 381)			399	Tax boxes 302+312+342+382+301+311+341+381
Input VAT on purchased goods and services	400	Tax amount of purchases S-CH, R2-CH, SR-CH + Notional tax amount of purchases RC-CH + Net amount of purchases IV-CH + Tax amount of purchases adjustment in box 400 with S-CH, R2-CH, SR-CH
Input VAT on investments and other business expenditure	405	Editable field
Retroactive recovery of input VAT (Art. 32, please provide a detailed overview)	410	Editable field
Input VAT corrections: mixed usage (Art. 30), self-supply (Art. 31)	415	Editable field
Input VAT adjustments: non-consideration such as subsidies, visitor's tax etc. (Art. 33 par. 2)	420	Editable field	479	Box 400
Amount to be paid to the Federal Tax Authority	500	If Box 399-479 is greater than zero, resulting amount is shown in Box 500. If Box 399-479 is less than zero, Box 500 is zero.
Tax credit of the VAT-registered person	510	If Box 399-479 is greater than zero, Box 510 is zero. If Box 399-479 is less than zero, resulting amount is shown in Box 510.
III. OTHER INCOME (Art. 18 par.2)
Subsidies, visitor's tax etc., waste removal and waterworks' fees (letters a-c)	900	Editable field
Donations, dividends, compensation for damages etc. (letters d-l)	910	Editable field

Description

Box

Amount

Box

Amount

I. TURNOVER (quoted articles refer to the VAT law dated 12 June 2009)

Total of the agreed or received consideration (Art. 39), including consideration from asset transfers under the notification procedure or supplies abroad

200

Net amount of sales S-CH, R2-CH, SR-CH, Z-CH, E-CH, RC-CH

Consideration for non-taxable supplies (Art. 21) that have been opted for according to Art. 22 included in cyph. 200

205

Editable field

Deductions

Zero-rated supplies (e.g. exports, Art. 23), zero-rated supplies to privileged institutions and persons (Art. 107)

220

Net amount of sales Z-CH, E-CH

Supplies abroad

221

Editable field

Asset transfers under the notification procedure (Art. 38, please also submit form 764)

225

Editable field

Non-taxable supplies (Art. 21) that have not been opted for according to Art. 22

230

Editable field

Reductions of consideration

235

Editable field

Miscellaneous

280

Editable field

289

Box 220

Total taxable turnover (cyph. 200 less cyph. 289)

299

Box 200-289

II. CALCULATION OF TAX

Tax Rate

Supplies CHF

Tax CHF/Rp.

From 01.01.2018

Supplies at standard rate

302

Net amount of sales S-CH

Tax amount of sales S-CH +

Tax amount of sales adjustment in box 302 with S-CH

Supplies at reduced rate

312

Net amount of sales R2-CH

Tax amount of sales R2-CH +

Tax amount of sales adjustment in box 312 with R2-CH

Supplies at hotel rate

342

Net amount of sales SR-CH

Tax amount of sales SR-CH +

Tax amount of sales adjustment in box 342 with SR-CH

Reverse-charge tax declaration

382

Net amount of purchases RC-CH

Notional tax amount of purchases RC-CH

From 31.12.2017

Supplies at standard rate

301

Editable field

Tax amount of sales S-CH +

Tax amount of sales adjustment in box 301 with S-CH

Supplies at reduced rate

311

Editable field

Tax amount of sales R2-CH +

Tax amount of sales adjustment in box 311 with R2-CH

Supplies at hotel rate

341

Editable field

Tax amount of sales SR-CH +

Tax amount of sales adjustment in box 341 with SR-CH

Reverse-charge tax declaration

381

Editable field

Notional tax amount of purchases RC-CH

Total tax liability (cyph. 301 to 381)

399

Tax boxes 302+312+342+382+301+311+341+381

Input VAT on purchased goods and services

400

Tax amount of purchases S-CH, R2-CH, SR-CH +

Notional tax amount of purchases RC-CH +

Net amount of purchases IV-CH +

Tax amount of purchases adjustment in box 400 with S-CH, R2-CH, SR-CH

Input VAT on investments and other business expenditure

405

Editable field

Retroactive recovery of input VAT (Art. 32, please provide a detailed overview)

410

Editable field

Input VAT corrections: mixed usage (Art. 30), self-supply (Art. 31)

415

Editable field

Input VAT adjustments: non-consideration such as subsidies, visitor's tax etc. (Art. 33 par. 2)

420

Editable field

479

Box 400

Amount to be paid to the Federal Tax Authority

500

If Box 399-479 is greater than zero, resulting amount is shown in Box 500.

If Box 399-479 is less than zero, Box 500 is zero.

Tax credit of the VAT-registered person

510

If Box 399-479 is greater than zero, Box 510 is zero.

If Box 399-479 is less than zero, resulting amount is shown in Box 510.

III. OTHER INCOME (Art. 18 par.2)

Subsidies, visitor's tax etc., waste removal and waterworks' fees (letters a-c)

900

Editable field

Donations, dividends, compensation for damages etc. (letters d-l)

910

Editable field

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