APN & accounting: cleanly separate VAT-exempt care and taxable consulting
As an Advanced Practice Nurse (APN) you mix two revenue types: clinical tariff care is VAT-exempt, independent consulting can be taxable. That means booking them separately, watching the CHF 100,000 threshold on the taxable part, and assigning receipts cleanly — so continuous, proper bookkeeping, not a year-end scramble.
Two revenue types, two rules
Your nursing work (KVG/LAMal tariff services as treatment) is VAT-«exempt» in Switzerland: you charge no VAT, but also cannot deduct input tax. Consulting, training or coaching that is not treatment is often «taxable» (standard rate 8.1%). Offer both and you have mixed revenue — which must not be lumped together in your books.
The CHF 100,000 threshold — only the taxable part counts
VAT liability starts at CHF 100,000 annual turnover. Important: your exempt nursing revenue does NOT count toward that threshold — only your taxable consulting turnover is decisive. That can decide whether you must register or not. So you need to know the taxable part continuously, not estimate it.
Why «just doing it quickly yourself» falls short
Because the split must be clean from the start: separate accounts/categories for care and consulting, correct receipt assignment, and a continuous view of taxable turnover. Reconstructing it from a shoebox in December is costly and error-prone — and the 100,000 threshold is sometimes noticed too late.
How CuraSovo helps
CuraSovo brings your nursing invoices from the service statement (XML) into your bexio bookkeeping and reconciles them with bank transactions. Your nursing revenue is thus always cleanly recorded and separable from consulting — the basis on which you (or your fiduciary) can properly assess the VAT question. CuraSovo itself creates no invoice and no QR code; it delivers the complete, reconciled bookkeeping behind it.
See how CuraSovo makes your nursing bookkeeping complete in bexio
Pricing & plansFAQ
Is my nursing activity exempt from VAT?
Nursing treatment is VAT-exempt in Switzerland — you charge no VAT but cannot deduct input tax. Classification depends on your practice authorisation; when in doubt, clarify with the FTA or your fiduciary.
Does my nursing revenue count toward the CHF 100,000 VAT threshold?
No. Exempt nursing revenue does not count toward the threshold. Only your taxable turnover, e.g. from consulting, is decisive for VAT liability.
Is my APN consulting automatically taxable?
Not automatically — it depends on whether it is treatment or not. Consulting, training or coaching without treatment character is often taxable (8.1%). The FTA or your fiduciary clarifies the boundary.
Why do I need separate bookkeeping for this?
Because nursing and consulting are treated differently. Only separate, continuous recording lets you know your taxable turnover in time and avoids costly year-end corrections.
What exactly does CuraSovo do here?
CuraSovo brings your nursing invoices from the XML service statement into bexio bookkeeping and reconciles them with the bank. Your nursing revenue is thus cleanly recorded and separable from consulting — CuraSovo creates no invoice itself.
This article is an overview, not tax or legal advice. For the concrete VAT classification of your consulting services and your registration obligation, consult your fiduciary or the Swiss Federal Tax Administration (FTA).