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Old 04.04.2020, 00:53
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Simplified VAT calculation

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?
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