The SWK stock report due 31 January: steps and checklist

Every year, the stock of all wine products in Switzerland is recorded as of 31 December. The SWK runs this survey for the Federal Office for Agriculture, and every business under its control reports its stock and its volume in litres by 31 January of the following year at the latest. This guide walks you through it, from counting in the cellar to clicking "submit".

What you report

The report has two parts:

• Stock (Inventar) — every Swiss and foreign wine product you own on 31 December, in litres and by category. The official breakdown follows the former Formular A: AOC wines (by region and canton), Landwein, wine, foreign wines and alcohol-free grape juice, each by colour — white, red, rosé, sparkling and other.
• Volume (Mengenumsatz) — the total litres you put on the market during the calendar year: sales, gifts, processing and contract work. Bottles are converted to litres as nominal volume times the number of bottles. This matches the former Formular B.

Even if you had no stock on 31 December or no sales during the year, you still report, ticking the matching box. Businesses the SWK has allowed to keep simplified records report only their total purchases in litres instead of stock.

On top of the online report you prepare a detailed inventory and a detailed volume list per wine product as of 31 December. You don't submit these; you show them at your next inspection.

Whose wine it is

Stock is counted by ownership, not location:

• Wine you have stored with a contract winemaker or in a third-party warehouse belongs in your stock.
• Wine you store for others does not, unless you make wine under contract for clients who are not registered with the SWK themselves, or your name is on their labels.
• Wine for your own consumption is stored separately and clearly marked.

Checklist before 31 December

1. Catch up on documents. Every delivery note, credit note and goods receipt of the year is booked; nothing is left in the in-tray.
2. Breakage, tastings and own consumption for the year are booked as issues, so the book stock matches the cellar.
3. Check your master data. Every wine has the right category, colour and origin, and the nominal volume is correct.
4. Separate storage. Third-party stock and own consumption are visibly apart and labelled.

On the cut-off date: count and reconcile

On 31 December, count every storage location, wine by wine and vintage by vintage. Where the count differs from the book stock, find the cause before you correct anything: a missing case is often an unbooked delivery note, not breakage. Only what you can't explain is booked as a difference, with a date and a note giving the reason. Then close each stock card as of 31 December and reopen it on 1 January with the counted stock.

In January: report

1. From your records, prepare the stock as of 31 December and the year's volume in litres, broken down by the categories above.
2. Log in to the SWK portal at cscv-swk.ch and enter the figures in your business's account. Several businesses under one login appear together.
3. Submit by 31 January. Until the deadline you can still correct the report in the archive; afterwards it is available there as a PDF.

The report is also the basis of your annual fee.

How to do it with Vinosoft

Count. Under Statistics → Articles → Inventory you see stock per article and storage location, optionally with vintage, size, lot number and storage place. Export the list to Excel and count against it. Book the differences in one shared correction dated 31.12. with a note such as "Year-end stock-take". Note that you enter the difference, not the counted total. Details in the help article Inventory (stock-take).

Reconcile. Where a number doesn't add up, the movement log shows every booking of the article with its document number and balance, so you find the forgotten delivery note before you book a difference.

Report. Under Statistics → SWK, pick the year. The SWK tab produces a PDF with the detailed inventory as of 31 December, the stock summary (Formular A) and the volume declaration in litres (Formular B). Copy the Formular A and B figures into the SWK portal and file the detailed inventory for the inspection. The Sold tab lists the wines invoiced during the year by class, with quantity and litres — the basis of your detailed volume list. See The SWK wine trade control report.

With the cellar bookkeeping module you go further: its SWK report tab converts bulk wine and bottles to litres as of 31 December and also fills in Formular A and B in the SWK's official Excel workbooks — one pair per owner, so wine you make under contract for others is covered too. Stock & volume shows stock and the year's sales per article, and the year-end close closes every stock card as of 31 December and reopens it on 1 January. It runs automatically in January; you can also start it yourself.

Value. For your accountant, Stock value values the same stock as of 31 December at purchase price, as a PDF.

Common pitfalls

• Articles missing from the report. A wine only appears if it is a stock item and has both an SWK code and a size. Check the year's new articles before the cut-off.
• Third-party storage in the report. Exclude storage locations holding other people's stock in the storage location settings.
• Volume without an invoice. Formular B under Statistics → SWK counts the litres invoiced during the year. Gifts, tastings and other issues without an invoice also belong in the SWK's volume — add them before you copy the figure. The cellar module's SWK report counts issues booked as sales instead, so the two figures can differ slightly.
• Rounding differences. Formular A and B use whole litres, so small differences from the detailed inventory are normal.
• Corrected too late. A stock-take correction dated in January no longer counts towards the stock as of 31 December. Date corrections on the cut-off day.

The framework — who must report and what the inspection checks — is in the guide Swiss wine trade control (SWK) and on the overview page Cellar bookkeeping.

Sources: SWK guidance "Kellerbuchhaltung Produktion und Handel" and "Kellerbuchhaltung Flaschenhandel" (V2, 11/2023) and the SWK FAQ, as of October 2026. The information in the SWK portal is authoritative.