VAT-exempt vs. zero-rated: the difference
Exempt from VAT or excluded from VAT — two terms that sound similar but have very different consequences for your Swiss sole proprietorship. Learn what applies to your industry.
VAT
VAT liability, net tax rate, filing and reverse-charge tax — explained clearly for Swiss sole proprietorships, with real calculation examples.
VAT obligation: when must a sole proprietorship register for VAT?
From CHF 100,000 annual revenue, you become liable for VAT in Switzerland. Learn the threshold, how to register, and what the net tax rate method means for your sole proprietorship.
Net tax rate: the simple VAT accounting explained
The net tax rate method allows you to settle VAT with a flat rate instead of every single transaction. For many sole proprietorships, this is cheaper and much less work.
Reverse charge VAT: tax on services from abroad
If you buy services from abroad as a Swiss sole proprietor, you may have to pay VAT on them. This is called reverse charge VAT — and it surprises many who become VAT-registered for the first time.
Cash-basis vs. accrual accounting: which method?
Cash-basis (recording payments when received) or accrual (recording when invoiced)? The difference and what it means for your Swiss sole proprietorship.
What happens when I exceed CHF 100,000 in revenue?
If you exceed the VAT threshold as a sole proprietor, you must register within 30 days. Here's what happens step by step — and what you should prepare for.