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Practical Example: VAT Settlement with Flat Rate Tax in einzly

Are you VAT-registered and using the flat rate tax method? In this practical example, we show you step by step how to create the semi-annual VAT settlement in einzly — with real numbers and all details for the ESTV.

ER
Einzly Editorial
Tax & Finance Editorial
10 min read
5 Mar 2026
Related topics
VATFlat Rate TaxESTVSettlement

01The Scenario

Let's take a concrete example: Sarah is a self-employed web designer in Zurich. She has an approved flat rate tax of 5.9% and settles based on collected revenue — meaning only payments actually received count for the VAT settlement.

In the first half of 2026 (January to June), Sarah created and received payment for the following invoices:

InvoiceNet (excl. VAT)VAT 8.1%Gross (incl. VAT)Paid
Website Redesign Müller AGCHF 8,000CHF 648CHF 8,648Yes
Online Shop Bakery KunzCHF 12,500CHF 1,012.50CHF 13,512.50Yes
SEO Package Meyer ConsultingCHF 3,500CHF 283.50CHF 3,783.50Yes
Logo & Branding Steiner GmbHCHF 4,000CHF 324CHF 4,324No (open)
Collected Revenue MethodSince Sarah settles based on collected revenue, the open invoice to Steiner GmbH (CHF 4,324) does not count for this settlement period. Only the three paid invoices are included.

02Step 1: Check VAT Settings in einzly

Before creating your first settlement, make sure your VAT settings are correct. Go to Settings and check the following:

  • VAT status: 'VAT-registered' is enabled
  • VAT number: Your UID with VAT suffix (e.g. CHE-123.456.789 MWST)
  • Method: 'Flat rate tax' is selected
  • Flat rate: Your approved rate is entered (e.g. 5.9%)
  • Settlement type: 'Collected revenue' is selected
Set up once, doneYou configure these settings once during onboarding or under Settings > Company. einzly then uses them automatically for all invoices and settlements.

03Step 2: Create Invoices with VAT

When you create a new invoice in einzly, VAT is automatically calculated and shown. Important: You always charge your customers the standard rate of 8.1% — not your flat rate tax.

einzly handles everything: QR payment slip, VAT display, correct amounts. You simply enter the net amount and einzly adds the 8.1% automatically.

VAT-Exempt ServicesSome services are exempt from VAT (e.g. educational services, health services). If you provide such services, mark the corresponding item in the invoice as VAT-exempt. This revenue then appears as a deduction in your VAT settlement.

04Step 3: Create VAT Settlement in einzly

Go to the VAT section in einzly. Select the settlement period (e.g. 1st half 2026: January – June). einzly automatically shows all relevant figures:

ItemAmount
Total revenue (paid invoices, gross)CHF 25,944
Deductions (VAT-exempt revenue)CHF 0
Taxable revenueCHF 25,944
Flat rate tax5.9%
VAT owedCHF 1,530.70

The calculation: CHF 25,944 (gross revenue of paid invoices) × 5.9% = CHF 1,530.70. This is the amount Sarah owes the ESTV.

What Sarah keepsSarah charged CHF 1,944 VAT (8.1%) on her invoices but only owes the ESTV CHF 1,530.70 (5.9%). She keeps the difference of CHF 413.30 — that's the advantage of the flat rate method for service providers.

05Step 4: Check Import Tax

Did you purchase services from abroad during the half-year? For example hosting from a US provider, an EU license, or freelance services from abroad?

If so, you must pay import tax on these services. einzly automatically recognizes expenses marked as 'import tax relevant' and includes them in the settlement.

In Sarah's case: She uses US hosting for CHF 240/year. For the half-year, that's CHF 120 × 8.1% = CHF 9.70 import tax owed additionally.

06Step 5: Enter Figures on estv.admin.ch

einzly provides a printable summary with all reference numbers for the ESTV form. Here's what Sarah enters where:

ESTV ReferenceDescriptionSarah's Value
Ref. 200Total revenueCHF 25,944
Ref. 289DeductionsCHF 0
Ref. 299Total taxable revenueCHF 25,944
Ref. 321Flat rate tax 5.9%CHF 1,530.70
Ref. 381Import taxCHF 9.70
Ref. 399Total tax owedCHF 1,540.40
Transfer directlyLog in to estv.admin.ch, select your VAT settlement and enter the figures from einzly directly into the corresponding fields. After submitting, you'll receive a payment request for CHF 1,540.40.

07Step 6: Record Paid VAT as Expense

Once you've paid the VAT to the ESTV, you need to record this amount as an expense in einzly. Here's how:

  1. Go to Expenses and click 'New Expense'
  2. Description: 'VAT payment H1 2026'
  3. Amount: CHF 1,540.40
  4. Category: 'Other operating expenses'
  5. Date: The date of the transfer to the ESTV

This correctly records the paid VAT in your bookkeeping and it appears in your income-expense statement as an operating expense.

08Summary: Sarah's VAT Settlement

ItemAmount
Net revenue (excl. VAT)CHF 24,000
VAT on invoices (8.1%)+CHF 1,944
Gross revenue (incl. VAT)CHF 25,944
VAT owed to ESTV (5.9%)-CHF 1,530.70
Import tax-CHF 9.70
Total payment to ESTVCHF 1,540.40
Retained VAT difference+CHF 403.60

The whole process took Sarah less than 10 minutes in einzly. No spreadsheets, no manual calculations — einzly provides all figures ready to go.

09Frequently Asked Questions

Some self-employed have two approved rates for different activities. einzly currently supports one flat rate. If you have two rates, use the main rate in einzly and calculate the second one manually for the ESTV settlement.
With the flat rate method, you settle semi-annually. The settlement for H1 (January–June) is due by August 31, for H2 (July–December) by February 28 of the following year.
With the collected revenue method, only paid invoices count. Open invoices are included in the period when payment is received. einzly handles this automatically.
Yes. Every invoice must show VAT separately — at the standard rate of 8.1% or the reduced rate of 2.6%. einzly does this automatically.
Our article 'The Flat Rate Tax Method Explained' covers the theory. This post shows you step by step how to complete the settlement in einzly using a concrete practical example.
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