Embedded Files
Billing of an association of self-consumption
Billing of an association of self-consumption
Electricity billing with smart-me energy cost billing
Electricity billing with smart-me energy cost billing
This billing type supports unit tariff, double tariff or multiple tariffs with solar tariffs.
To bill an association of self-consumption for the part of electric energy you need:
Professional status of the account and Smart-me Billing.
Electricity prices from the electric company with tariffs.
Not necessary: external tariff signal connected to all meters.
Heat and Water billing with VEWA function (VEWA / DIFEE / CISE-Compliant)
Heat and Water billing with VEWA function (VEWA / DIFEE / CISE-Compliant)
In order to generate all energy costs and a VEWA-compliant heating ancillary costs statement in an association of self-consumption, you need:
Professional status of the account and Smart-me Billing with VEWA function.
Electricity prices from the electric company with tariffs
Overview of costs related to the energies to be billed
VEWA / DIFEE / CISE guide
Optional: Real Estate Software for DTA-VHKA exports
Optional: An initial energy cost statement from a heating ancillary costs service provider or the necessary information from your plumbing and heating planner.
Billing for e-mobility in an association of self-consumption
Billing for e-mobility in an association of self-consumption
VEWA and ZEV Guides
VEWA and ZEV Guides
Guide to self-consumption by Energy Switzerland (general information, legal forms, costs) : German Link https://www.energieschweiz.ch/gebaeude/eigenverbrauch/
VEWA Model for consumption-based energy and water cost billing: German Link https://www.energieschweiz.ch/haushalt/warmwasser/
Value added tax on energy and ancillary costs
Value added tax on energy and ancillary costs
General information on value added tax
The letting of properties and their ancillary costs are primarily not subject to VAT under Swiss law and are therefore exempt from VAT.
However, there is the option of opting for a property or individual premises to be voluntarily subject to VAT.
All long-term rentals including the associated car parks are exempt from tax.
However, the letting of individual parking spaces to persons outside the property is again subject to VAT automatically without the need of the opting option.
The same applies to holiday home rentals or hotel accommodation. The rules for entering ancillary costs after opting in apply.
Non-optioned unit or property (not subject to VAT)
Non-optioned unit or property (not subject to VAT)
The non-optioned option of letting is standard. In this case, rent and ancillary costs are tax-free.
It is therefore not necessary to show VAT on the invoice for the respective items.
All items are stated exclusively in gross form or are shown with 0% VAT (costs including VAT) and listed on the invoice.
Opting-in of the unit or property (voluntary submission to VAT)
Opting-in of the unit or property (voluntary submission to VAT)
When opting for VAT, the owner voluntarily subjects the premises or the entire property to VAT and is therefore liable for the expenses and income of this VAT.
This means that the rent as well as the ancillary costs and services in connection with this unit or property are subject to VAT.
The ancillary costs are recognised accordingly as net and are shown and charged with the respective VAT surcharges.
A tenant who is able to deduct VAT in advance can claim the deduction accordingly (business).
However, if the tenant has no or only limited deductibility, the rent is significantly higher than normal and can therefore become unattractive.
This applies in particular to medical practices, private or non-profit organisations.
The decision to opt-in should be made consciously at an early stage and cannot be cancelled at any time.
If you opt-in for this, you can claim input tax deductions for services and materials as input tax deductions as an owner.
Extended information
Extended information
Page updated
Report abuse