Value added tax and input tax are not always easy to calculate. Here is a guide using a concrete example.
The added value chain from import of fabric to the manufacture of clothing to the store (all values in CHF):
| The importer sells fabric to the clothing factory (example: if the value of the imported goods is CHF 5,000, a VAT of CHF 405 is invoiced). | Market value |
10,000 |
+ 8.1% VAT |
810 | |
Invoice amount |
10,810 |
|
Importer’s VAT declaration |
Total VAT |
810 |
less input tax |
- 405 | |
The importer pays VAT |
405 |
| The clothing factory makes the clothes and delivers them to the store | Market value | 30,000 |
| + 8.1% VAT | 2,430 | |
| Invoice amount | 32,430 | |
| VAT declaration of the clothing factory | Total VAT | 2,430 |
| less input tax | - 810 | |
| The clothing factory must pay VAT in the amount of | 1,620 |
| The store sells clothes to the customers | Market value | 70'000 |
| + 8.1% VAT | 5'670 | |
| Invoice amount | 75'670 | |
| Store’s VAT declaration | Total VAT | 5'670 |
| less input tax | - 2'430 | |
| The store must pay VAT in the amount of | 3'240 |
Informations
Contact
Administration fédérale des contributions
Eigerstrasse 65
3003 Berne
Tél. +41 58 46 271 06
Fax: +41 58 46 273 49
Last modification 27.02.2025
