1. Enter net tax rate

To enter a balance tax rate, proceed as follows. Enter the desired rate in the settings and save it. Any number of rates can be entered and applied.

If the rates change, existing rates can be switched to inactive and new ones can be entered. Records that have already been used cannot be adjusted/deleted.

Screenshot CashCtrl dialog: Entering a new net tax rate.

2. Assign income account

As with the regular tax rates, the net tax rates are also assigned to the accounts so that they are immediately selected in the invoice documents when something is posted to the corresponding expense account. Only one rate can be assigned per account. Thus, if services or items are sold with different rates, an expense account must be created for each tax rate.

 

3. Create invoice document or post it manually

The appropriate rates are now automatically applied to the invoice document. At the same time CashCtrl calculates for the payment to the VAT with the reduced rate in the background.

The same applies to manual postings in the journal. When posting to an account, the stored rate is automatically applied in the dialog.

Screenshot CashCtrl dialog: Position on the invoice document automatically selects the correct tax rate.

Evaluation according to tax rates

In the VAT report in the Reports section, the individual rates are broken down so that they can be transferred to the tax authority form without much effort.

 

Screenshot CashCtrl: Settlement overview of sales tax owed.

Who can apply net / flat tax rates?

There is an industry-specific list of corresponding rates from the federal government. Whether net tax rates or flat tax rates can be applied must first be clarified. The following page of the Swiss Federal Tax Administration provides information on this (only German):

https://www.estv.admin.ch/estv/de/home/mehrwertsteuer/fachinformationen/saldo—und-pauschalsteuersaetze.html#38356328