Comment remplir un décompte TVA en Suisse?

Find out how to complete the VAT return in Switzerland for a sole proprietorship. To learn more about our accounting courses, visit http://www.betterstudy.ch/inscription... To broaden your knowledge of VAT return: https://www.betterstudy.ch/blog/le-de... Discover our introductory course: https://www.betterstudy.ch/cours-de-c... Learn more about accounting with our free theory course here: http://www.betterstudy.ch/blog To learn more about our training institute, visit http://www.betterstudy.ch/ VAT calculation and entering the calculated amounts in the VAT return form in Switzerland. Free tutorial to learn Swiss accounting with corrected exercises VAT return method The VAT return is generally prepared based on the agreed consideration. If the consideration paid by the recipient is less than the agreed consideration (in particular due to a discount, rebate, or loss) or if the consideration received is refunded (in particular due to the cancellation of the delivery, a subsequent discount, or a rebate), this difference may be deducted from taxable turnover in the statement of income for the period in which the reduction in consideration was recognized or the refund made. If the consideration paid by the recipient is greater than the agreed consideration, this surplus is taken into account in the statement of income for the period in which the consideration was received. Accounting Period The tax accounting period extends: generally, the calendar quarter; In this video, we will discuss VAT calculations, following the video on how VAT works:    • ⚠️ Nouveau Taux dès 2024 - Fonctionnement ...   In most cases, with some exceptions, VAT calculations are done quarterly. We also have a so-called effective or flat-rate calculation. The flat-rate calculation implies a rate applicable to turnover without taking into account the input tax. In the example presented by the Federal Tax Administration, an architect, authorized by the FTA to calculate using the net tax debt rate, i.e., the flat-rate rate, collects 400,000 francs and applies a rate given by the Federal Tax Administration (FTA) of 6.1% in our example. He multiplies this 6.1% rate by his turnover of 400,000 francs, resulting in a VAT payment of 400,000 francs. This does not take into account input tax. This is an example of a flat-rate statement. Let's see how to complete an effective statement, knowing that we can base our statement on two considerations: an agreed consideration based on invoices sent and received, or a received consideration based on receipts or disbursements, i.e., when payments have been made. We will therefore complete a VAT statement during the following financial year. The figures presented relate to turnover, deductions granted, and input tax on purchases. These figures include VAT.