Taxpayer
Diams Solutions SA
Rue du Rhône 42, 1204 Genève
VAT no. CHE-123.456.789 MWST
Swiss VAT declaration
Q4 2025
01 Oct 2025 – 31 Dec 2025
Filed 01 Mar 2026 · VAT-2025-Q4
- VAT accounting method
- Effective method (actual input tax)
- When sales are counted
- On invoice date (agreed consideration)
- How often you file
- Quarterly (every 3 months)
- ESTV filing deadline
- 01 Mar 2026
VAT form positions
Line items mirror the official Swiss VAT return. “Net basis” is turnover excluding VAT; “VAT amount” is the tax due or reclaimable on that line.
| Pos. | Description | Net basis | VAT amount |
|---|---|---|---|
| 200 | Total turnover (all taxable and exempt sales) | CHF 26’300.00 | — |
| 220 | Exempt or export supplies (deducted from turnover) | CHF 0.00 | — |
| 299 | Taxable turnover after deductions | CHF 26’300.00 | — |
| 302 | Taxable supplies charged at 8.1% standard | CHF 26’300.00 | CHF 2’130.30 |
| 399 | Output tax collected on sales | — | CHF 2’130.30 |
| 400 | Recoverable input tax on goods and services | — | -CHF 551.60 |
| 405 | Recoverable input tax on investments and capital assets | — | -CHF 164.10 |
| 479 | Total recoverable input tax | — | -CHF 715.70 |
Net VAT payable to the ESTV (position 500)
Output tax minus input tax, rounded to the nearest CHF 0.05
CHF 1’414.60