Tax Report country Balance balance I. TURNOVER 0 200 - Total amount of agreed or collected consideration incl. from supplies opted for taxation, transfer of supplies acc. to the notification procedure and supplies provided abroad (worldwide turnover) tax_ch_200 tax_ch_302a.balance + tax_ch_303a.balance + tax_ch_312a.balance + tax_ch_313a.balance + tax_ch_342a.balance + tax_ch_343a.balance + tax_ch_205.balance + tax_ch_289.balance 205 - Consideration reported in Ref. 200 from supplies exempt from the tax without credit (art. 21) where the option for their taxation according to art. 22 has been exercised tax_ch_205 balance tax_tags 205 220 - Supplies exempt from the tax (e.g. export, art. 23) and supplies provided to institutional and individual beneficiaries that are exempt from liability for tax (art. 107 para. 1 lit. a) tax_ch_220 balance tax_tags 220 221 - Supplies provided abroad tax_ch_221 balance tax_tags 221 225 - Transfer of supplies according to the notification procedure (art. 38, please submit Form 764) tax_ch_225 balance tax_tags 225 230 - Supplies provided on Swiss territory exempt from the tax without credit (art. 21) and where the option for their taxation according to art. 22 has not been exercised tax_ch_230 balance tax_tags 230 235 - Reduction of consideration (discounts, rebates etc.) tax_ch_235 balance tax_tags 235 280 - Miscellaneous (e.g. land value, purchase prices in case of margin taxation) tax_ch_280 balance tax_tags 280 289 - Deductions (Total Ref. 220 to 280) tax_ch_289 tax_ch_220.balance + tax_ch_221.balance + tax_ch_225.balance + tax_ch_230.balance + tax_ch_235.balance + tax_ch_280.balance 299 - Taxable turnover (Ref. 200 minus Ref. 289) tax_ch_200.balance - tax_ch_289.balance II. TAX CALCULATION 0 Supplies CHF from 01.01.2024 303a - Standard rate (8,1%): Supplies CHF from 01.01.2024 tax_ch_303a balance tax_tags 303a 313a - Reduced rate (2,6%): Supplies CHF from 01.01.2024 tax_ch_313a balance tax_tags 313a 343a - Accommodation rate (3,8%): Supplies CHF from 01.01.2024 tax_ch_343a balance tax_tags 343a 383a - Acquisition tax: Supplies CHF from 01.01.2024 tax_ch_383a balance tax_tags 383a Supplies CHF to 31.12.2023 302a - Standard rate (7,7%): Supplies CHF to 31.12.2023 tax_ch_302a balance tax_tags 302a 312a - Reduced rate (2,5%): Supplies CHF to 31.12.2023 tax_ch_312a balance tax_tags 312a 342a - Accommodation rate (3,7%): Supplies CHF to 31.12.2023 tax_ch_342a balance tax_tags 342a 382a - Acquisition tax: Supplies CHF to 31.12.2023 tax_ch_382a balance tax_tags 382a Tax amount CHF / cent. from 01.01.2024 303b - Standard rate (8,1%): Tax amount CHF / cent. from 01.01.2024 tax_ch_303b balance tax_tags 303b 313b - Reduced rate (2,6%): Tax amount CHF / cent. from 01.01.2024 tax_ch_313b balance tax_tags 313b 343b - Accommodation rate (3,8%): Tax amount CHF / cent. from 01.01.2024 tax_ch_343b balance tax_tags 343b 383b - Acquisition tax: Tax amount CHF / cent. from 01.01.2024 tax_ch_383b balance tax_tags 383b Tax amount CHF / cent. to 31.12.2023 302b - Standard rate (7,7%): Tax amount CHF / cent. to 31.12.2023 tax_ch_302b balance tax_tags 302b 312b - Reduced rate (2,5%): Tax amount CHF / cent. to 31.12.2023 tax_ch_312b balance tax_tags 312b 342b - Accommodation rate (3,7%): Tax amount CHF / cent. to 31.12.2023 tax_ch_342b balance tax_tags 342b 382b - Acquisition tax: Tax amount CHF / cent. to 31.12.2023 tax_ch_382b balance tax_tags 382b 399 - Total amount of tax due tax_ch_399 tax_ch_302b.balance + tax_ch_303b.balance + tax_ch_312b.balance + tax_ch_313b.balance + tax_ch_342b.balance + tax_ch_343b.balance + tax_ch_382b.balance + tax_ch_383b.balance 400 - Input tax on cost of materials and supplies of services tax_ch_400 balance tax_tags 400 405 - Input tax on investments and other operating costs tax_ch_405 balance tax_tags 405 410 - De-taxation (art. 32) tax_ch_410 balance tax_tags 410 415 - Correction of the input tax deduction: mixed use (art. 30), own use (art. 31) tax_ch_415 balance tax_tags 415 420 - Reduction of the input tax deduction: Flow of funds, which are not deemed to be consideration, such as subsidies, tourist charges (art. 33 para. 2) tax_ch_420 balance tax_tags 420 479 - Total Ref. 400 to 420 tax_ch_479 tax_ch_400.balance + tax_ch_405.balance + tax_ch_410.balance - tax_ch_415.balance - tax_ch_420.balance 500 - Amount payable balance aggregation tax_ch_399.balance - tax_ch_479.balance if_above(CHF(0)) 510 - Credit in favour of the taxable person balance aggregation tax_ch_479.balance - tax_ch_399.balance if_above(CHF(0)) III. OTHER CASH FLOWS 0 tax_ch_900.balance + tax_ch_910.balance 900 - Subsidies, tourist funds collected by tourist offices, contributions from cantonal water, sewage or waste funds (art. 18 para. 2 lit. a to c) tax_ch_900 balance tax_tags 900 910 - Donations, dividends, payments of damages etc. (art. 18 para. 2 lit. d to l) tax_ch_910 balance tax_tags 910