Swiss VAT (MWST)

Gäld includes full support for Swiss Mehrwertsteuer (VAT). Rates are preconfigured and all VAT entries are tracked automatically.

VAT Rates

Rate	Type	Applies to
8.1%	Standard	Most goods and services
2.6%	Reduced	Food, books, newspapers, medicine
3.8%	Accommodation	Hotels and lodging
0%	Exempt / Export	Healthcare, education, exports

These rates are seeded automatically during setup and can be reviewed in Settings → VAT Rates.

When you finalize an invoice with VAT, Gäld posts:

Debit   1100  Accounts Receivable    CHF 1,081.00
Credit  3000  Revenue                CHF 1,000.00
Credit  2200  VAT Due (8.1%)         CHF    81.00

Account 2200 VAT Due accumulates output VAT owed to the tax authority.

When you record an expense with VAT, Gäld tracks the reclaimable portion:

Debit   6000  Expense Account        CHF 1,000.00
Debit   1170  Input VAT (8.1%)       CHF    81.00
Credit  1020  Bank                   CHF 1,081.00

Account 1170 Input VAT accumulates VAT you can reclaim from the ESTV.

At the end of each tax period (typically quarterly):

Net VAT payable = Output VAT (2200) − Input VAT (1170)

Run the VAT report under Reports → VAT Report to get a summary for the period. The report shows:

Use this report to fill in your MWST declaration (form 100).

After filing, post a journal entry to clear the VAT accounts:

Debit   2200  VAT Due                CHF 1,200.00
Credit  1170  Input VAT              CHF   400.00
Credit  1020  Bank (tax payment)     CHF   800.00

Gäld currently implements the standard effective rate method. The flat rate method (Saldosteuersatz) is not yet supported.

For current rates and registration guidance, see the Federal Tax Administration (ESTV).

🏛️ Cantonal & federal references▾