Fuel, parking, tolls and taxi tax · Switzerland

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · Switzerland

What records are needed to handle fuel tax?

Keep the invoice showing supplier, date, fuel, amount and tax charged. Identify the vehicle and business portion. These details allow local vehicle and fuel rules to be applied; a card slip or mileage total alone is insufficient.

What evidence should be obtained for business parking?

Obtain a receipt or invoice identifying the operator, date, place, price and any tax charged. Link it to the assignment. If no tax was charged, do not calculate notional tax from the payment.

How should toll-tag payments be recorded?

Reconcile the toll-tag invoice with business trips and separate private crossings. If the company pays the tag, the driver must not claim those tolls again. Retain the invoice detail for tax treatment separately from the mileage calculation.

How should a business taxi invoice be recorded?

Record the price actually paid and retain the carrier’s invoice or receipt with the date, route and business purpose. Separate repayment to the traveller from tax treatment. An amount estimated from distance does not replace the taxi invoice.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.