Many self-employed people have two lines of business: the graphic designer also sells print products, the hairdresser also sells care products, the web designer also sells hosting. If you settle VAT with the net tax rate method, the FTA assigns each activity its own rate — and you must settle turnover cleanly per activity. This is exactly where most bookkeeping tools get uncomfortable. In this article: the rules since 2025, why one single rate on total turnover simply calculates wrong, and how to settle multiple rates without Excel acrobatics.
01What applies since 1 January 2025
The partial revision of the Swiss VAT Act changed the net tax rate method noticeably as of 1 January 2025:
- The two-rate limit is gone. Until the end of 2024 you could apply at most two net tax rates — there is no upper limit anymore.
- The 10% rule: Every activity that accounts for more than 10% of your total taxable turnover is settled at its own rate set by the FTA.
- Simpler application: You can declare an additional rate directly in the VAT return — the FTA reviews and approves afterwards.
- Adjusted rates: The FTA reviews net tax rates every seven years; as of 2025, rates for around 15% of industries were adjusted. It's worth checking your approval.
02Why one rate on everything calculates wrong
With the net tax rate method you owe the FTA your turnover times your rate. With two activities, turnover must therefore be accumulated per activity. An example: a web designer makes CHF 80,000 with internet services (rate 6.2%) and CHF 30,000 with trading goods (rate 2.1%).
| Calculation | Tax |
|---|---|
| Correct: 80,000 × 6.2% + 30,000 × 2.1% | CHF 4,960 + CHF 630 = CHF 5,590 |
| Wrong: 110,000 × 6.2% (everything at the higher rate) | CHF 6,820 — CHF 1,230 too much |
| Wrong: 110,000 × 2.1% (everything at the lower rate) | CHF 2,310 — expect a back claim |
On top of that: since the 2025 settlement period, the electronic return (E-VAT per eCH-0217) also requires the breakdown per activity. If everything runs through one rate, you deliver not only a wrong tax amount but also a return that formally no longer fits.
03How to settle multiple rates with einzly
einzly solves the assignment via profit centers: one profit center corresponds to one activity — so every entry is automatically assigned to the right rate. Once set up, you never think about it in daily work:
In the VAT settings, enable «multiple rates» and enter your activities — each with the 5-digit FTA activity code and the rate from your approval. Once, centrally.
Assign an activity to each profit center. Several profit centers may carry the same activity — einzly automatically sums per activity code when settling.
You assign invoices and income to their profit center as usual — no extra effort in daily work. Items from your service catalogue bring their assignment with them.
The VAT return automatically accumulates turnover per activity and applies each share's rate. The E-VAT export for the FTA portal contains the breakdown in the right format.
The difference from the manual approach: the assignment happens where the entry is created — not months later at settlement time. And since profit centers also feed your segment reporting, you also see which line of business earns how much.