Is it possible to pay VAT voluntarily?
Yes, it is! - The MWSTG provides the possibility of waiving the exemption from tax liability. This option can be exercised, for example, if the turnover limit of CHF 100,000 is not reached. But why would one voluntarily subject oneself to the tax obligation?
This is the case, for example, if a company's customers are subject to VAT and later wish to claim an input tax deduction. Voluntary subjection to VAT can ensure that the burden of the VAT falls onto the end consumer.
The waiver also makes sense from a tax point of view if high expenses which are subject to the input tax occur in the start-up phase or if services are exempt from the VAT.
The waiver of the exemption must be applied for and must last for at least one entire tax period.