MWSTStudio — MWST-Abrechnung

For Switzerland. MWSTStudio calculates VAT according to Swiss law—the effective method and the flat-rate tax, using the figures from the official VAT return form—and is not suitable for German or Austrian VAT.

Four times a year, the same question: What belongs in line 200, what in 299, what is the value of line 500? MWSTStudio answers these questions based on your accounting data—and tells you if something doesn't add up before the Swiss Federal Tax Administration (ESTV) does.

One-time purchase, no subscription. No user account, no submissions, no per-calculation fee.

THE FORM, ITEM BY ITEM

• Part I Sales: Items 200, 205, 220–280, 289, 299

• Part II Tax Calculation: 302/303, 312/313, 342/343, 382/383, 399 — old and new rates separated by year of service

• Part III Input Tax: 400, 405, 410, 415, 420, 479

• Items 500/510 and 900/910

• For the flat-rate tax: Items 322/323 for each approved rate

BOTH METHODS, THE RIGHT WAY AROUND

The effective method calculates net — the statutory rate on the consideration excluding tax. The flat-rate tax calculates gross — the industry rate on the consideration including tax. Each sales line item indicates whether it includes tax; the app calculates it automatically instead of relying on you to do it.

APPLICABLE RATES
Standard rate 8.1%, reduced rate 2.6%, special rate for accommodation 3.8% since 2024 — and the previous rates for services rendered before then. The relevant date is the year of service, not the invoice date. The ten flat-rate tax rates of the Swiss Federal Tax Administration (FTA) with examples for each sector; the applicable rate is stated in your authorization.

WHAT THE APP WARNS YOU ABOUT BEFORE YOU DO IT

• Deductions exceeding revenue

• Input tax below the flat-rate tax rate – not permitted

• Revenue that is not allocated to any of the approved rates

• Price reductions (discounts, rebates, bad debt losses) on item 235

• A six-month period that, when extrapolated, exceeds the flat-rate tax rate threshold
• A VAT number with an incorrect check digit

KEEPING DEADLINES IN MIND
Quarterly, semi-annually, monthly, or annually – as authorized by the FTA. Each period displays its due date: 60 days after the end of the period, with the final payment due on February 28th.

INCREDIT TAX
Software subscriptions, consulting, and licenses from abroad: Item 383, at the rate applicable to the service received and according to the year of service.

THE PDF FOR YOUR DOSSIER

The completed VAT return as a PDF, structured just like the official form—readable while entering data in the Swiss Federal Tax Administration (FTA) portal.

YOUR FIGURES STAY WITH YOU
Everything is stored in a readable file on your device—in the same format as VATStudio for Mac, iPad, and iPhone. No account, no server, nothing is transmitted.

What VATStudio is not: accounting software or a filing service. The FTA only accepts VAT returns via its portal—VATStudio provides the figures that you enter there. The figures must be checked before submission, as usual.