- Saldosteuersatz method has changed
- Check how these changes affect your business
- Mixed industries and 50% rule are no longer in effect
- Travel agencies have a new tax exemption
- You can choose more than two Saldosteuersätze
- 10% rule still applies
- Corrections are needed when switching between accounting methods
- Saldo and flat tax rates have been updated
- Special procedures for exports, imputation, and margin taxation are no longer used
- Additional Saldosteuersätze can be applied for and declared in the VAT return
- Previously approved Saldosteuersätze will be adjusted automatically
- Apply for and declare additional Saldosteuersätze directly in the VAT return
- Record activities and services separately in accounting
- New rule: If an activity’s share of taxable turnover exceeds 10%, the respective Saldosteuersatz must be applied
- Example: Sports business with trading, rentals, and services
- Previously, all turnover could be settled at 2.1% if ancillary activities were less than 50%
- Now, the Saldosteuersatz for relevant services is applied if their share exceeds 10% of taxable turnover
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.
