However, if the turnover from taxable services (supply and / or service) is less than CHF 100,000 within one year (CHF 150,000 for non-profit sports and cultural associations and non-profit institutions), the company is exempt from VAT.
Who does not pay VAT, cannot claim any input tax. Special turnover limits for VAT are still in the community and the purchase tax.
It is also possible, however, for companies exempted from VAT to voluntarily submit to tax liability. This makes sense, for example, if one's own competitiveness suffers from taxable competition, because as a non-clearing company it is not possible to deduct input tax and, as a result, to factor this preload into sales prices.
Entrepreneurs must pay the VAT that they charge their customers but can deduct the input tax.
The VAT law is very comprehensive and clarifies the imports / exports, own needs ...
In Switzerland we know the following billing options:
Effective, balance and flat rate tax method