Hello everyone!

I'm assessing costs for the business plan and have a question about the simplified VAT level to be paid.

For alcoholic beverages the Swiss Tax Code states:

1,2% Alkoholische Getränke: Handel, sofern mit offen überwälzter Steuer bezogen
6,5 % Alkoholische Getränke: Handel, sofern ohne offen überwälzte Steuer bezogen

I can't really find anywhere what does "sofern mit offen überwälzter Steuer bezogen" mean and thus can't define the right rate for my assessment.

Does someone know which rate should I apply for which situation?