Payback (PDF)
An overview of your monthly billing transactions, charges, VAT and repayment calculations
1. What is the Payback PDF?
On the 2nd of every month, Eponet generates repayment reports for the three main billing categories: QR code, RFID and Hubject. Transactions at charging stations are also listed in a separate report. A separate PDF document is generated for each category.
Important rule regarding the billing cycle: The payout covers all charging sessions from the account opening date up to and including the last day of the previous month.
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Example: Payout cycle |
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Payment generated on: 2 September 2025 |
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→ Charging sessions included: up to and including 31 August 2025 |
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Only top-ups that were fully completed (closed) by the end of August are taken into account. Top-ups that are still active on 31 August will be included in the next cycle as soon as they are completed. |
2. The four payout categories
Each payout report in PDF format corresponds to one of the four settlement categories:
|
Category |
PDF title (German) |
Description |
|---|---|---|
|
QR code |
Credit for public charging sessions sold via a QR code |
Revenue from public charging sessions initiated by scanning a QR code |
|
RFID |
Credit for public charging sessions sold via RFID transactions |
Revenue from public charging sessions initiated via an RFID card |
|
Hubject |
Credit for public charging sessions sold via roaming transactions Hubject |
Revenue from roaming charging sessions via the Hubject network (no Eponet fee) |
|
Machine |
Credit for sold vending machine transactions |
Revenue from transactions at machines (vending machines/kiosk type) |
3. Structure of the Payback PDF
Each payout PDF is structured over two pages:
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Page 1 – Summary: Displays the header data for the payout, the totals, the fee and the breakdown of VAT.
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Page 2 – Transaction details: Lists each individual charging session with charging station, date/time, energy, total charge, fee and payout amount.
Sample PDF – Page 1 (Summary):
Sample PDF – Page 2 (Transaction details):
4. Explanation of individual fields
The following table explains each term in the summary of the payout PDF, including an example value and a description in plain language.
4.1 Overview section (top section)
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Field name |
Example value |
Description |
|---|---|---|
|
Total fees |
CHF 86.24 |
Total gross income from all completed settlement transactions during the payout period. |
|
Total fee for Eponet |
CHF 5.63 |
Platform fee charged by Eponet for the settlement and administration of the settlement infrastructure. Always includes VAT. |
|
Total payments |
CHF 00.00 |
Amount already transferred to the user’s account in previous cycles. |
|
Uncovered settlements in the last payout cycle |
CHF 23.78 |
Sessions that began in a previous month but have not yet been completed – these were not included in the previous payout and are now adjusted here. |
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Total |
CHF 110.02 |
Net amount: Total fees + adjustments for sessions not covered. |
4.2 Section ‘Fees and VAT in detail’
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Field name |
Example value |
Description |
|---|---|---|
|
Total amount of fees including VAT and fee |
CHF 91.87 |
Gross amount collected from end customers, before deductions. Includes VAT and the Eponet fee. |
|
Total amount of Eponet fees |
CHF 5.63 |
Repeated here in this section with a detailed breakdown for clarity. |
|
Of which 7.7% VAT (Eponet fee) |
CHF 0.16 |
VAT portion of the Eponet fee at the old Swiss VAT rate of 7.7% (applies to fees from previous statements). |
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Of which 8.1% VAT (Eponet fee) |
CHF 0.26 |
VAT portion of the Eponet fee at the current Swiss VAT rate of 8.1%. |
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Total VAT |
CHF 0.42 |
Total VAT on the Eponet fee (sum of 7.7% and 8.1%). |
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Total cost after deduction of the Eponet fee |
CHF 86.24 |
Settlement proceeds after deduction of the Eponet platform fee. This is the gross payout basis. |
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Of which 7.7% VAT |
CHF 2.53 |
Portion of the settlement proceeds to which 7.7% VAT has been applied (older settlements, taxable customers). |
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Of which 8.1% VAT |
CHF 1.78 |
Proportion of billing revenue to which 8.1% VAT was applied (current rate, taxable customers). |
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Of which, excluding VAT |
CHF 27.05 |
Proportion of invoice turnover to which no VAT was applied (e.g. the customer was not liable for tax at the time of invoicing). |
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Total VAT |
CHF 4.43 |
Total amount of all VAT included in the invoice revenue (not the fee VAT – only the invoice VAT). |
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Total payout |
CHF 86.24 |
The final amount credited to the user’s Eponet Wallet. |
5. VAT rules & tax liability
The VAT treatment of each top-up depends on two factors:
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1. Time of top-up – The Swiss VAT rate was 7.7% prior to 1 January 2024 and rose to 8.1% from that date.
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2. Customer’s tax liability – If the customer was liable for VAT at the time of the top-up, VAT will be charged on their transaction. If this is not the case, no VAT will be charged (displayed as ‘excl. VAT’).
Eponet fees are always subject to VAT, regardless of the customer’s tax status. The applicable VAT rate depends on when the relevant billing took place.
5.1 Example – Three invoices
Let us consider three invoices with the following characteristics:
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# |
Total (CHF) |
Fee (CHF) |
VAT rate |
Taxable? |
Payout (CHF) |
Note |
|---|---|---|---|---|---|---|
|
1 |
25.42 |
1.64 |
8.1% |
Yes |
23.78 |
Statutory VAT applies |
|
2 |
37.60 |
2.19 |
7.7% |
Yes |
35.41 |
The old VAT rate applies |
|
3 |
28.85 |
1.80 |
8.1% |
No |
27.05 |
No VAT – not taxable |
5.2 Result for this example
|
Field |
Calculation |
Value (CHF) |
|---|---|---|
|
Total amount from the calculations incl. VAT & fee |
25.42 + 37.60 + 28.85 |
91.87 |
|
Total amount of Eponet fees |
1.64 + 2.19 + 1.80 |
5.63 |
|
Of which VAT 7.7% (fee) |
Fee No. 2 × 7.7/107.7 |
0.16 |
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Of which VAT 8.1% (fee) |
(Fee No. 1 + Fee No. 3) × 8.1/108.1 |
0.26 |
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Total cost after deduction of the Eponet fee |
91.87 − 5.63 |
86.24 |
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Of which 8.1% VAT (fee no. 1) |
25.42 × 8.1/108.1 |
1.90 |
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Of which 7.7% VAT (Calculation No. 2) |
37.60 × 7.7/107.7 |
2.69 |
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Of which excluding VAT (fee no. 3) |
28.85 net (excluding tax) |
27.05 net |
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Total VAT (fees) |
1.90 + 2.69 + 0.00 |
4.59 |
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Total payout |
86.24 (after deduction of fees) |
86.24 |
6. Refund – Adjustment of previous payments
The payout report for the QR code is unique: it contains a ‘Total payments’ field and an adjustment for ‘Amounts not covered in the last payout cycle’, as QR payments can be collected in instalments.
This is how the total amount for the public QR code is calculated = Total fees: CHF 86.24 (including all completed sessions) + Uncovered fees: CHF 23.78 (adjustment for uncompleted sessions) = Total payout: CHF 110.02 (net amount transferred in this cycle)
7. Brief overview – calculation formulas
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What you need to know |
Formula |
|---|---|
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Net payout amount |
Total turnover − Total Eponet fee + Adjustments from last month |
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VAT included in the statement (8.1%) |
Total amount of fees × 8.1 ÷ 108.1 |
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VAT included in the statement (7.7%) |
Total statement amount × 7.7 ÷ 107.7 |
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Payout per billing period |
Total top-up amount − Eponet fee |
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Eponet fee incl. VAT (8.1%) |
Fee × 8.1 ÷ 108.1 |
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Eponet fee VAT (7.7%) |
Fee × 7.7 ÷ 107.7 |
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Total amount of fees incl. VAT and fee |
Sum of all gross fee amounts |
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Hubject payout (no fee) |
Gross fees – passed on in full |