Federal Act on Value Added Tax

¹The tax­able per­son may in the course of his busi­ness activ­ity, sub­ject to Art­icles 29 and 33, de­duct the fol­low­ing in­put taxes:

a.

the do­mest­ic tax in­voiced to him;

b.

the ac­quis­i­tion tax de­clared by him (Art. 45–49);

c.

the im­port tax paid or pay­able by him which has been as­sessed un­con­di­tion­ally or has been as­sessed con­di­tion­ally and fallen due as well as the tax de­clared by him for the im­port of goods (Art. 52 and 63).

²If the tax­able per­son has, in the course of a busi­ness activ­ity en­titling him to make an in­put tax de­duc­tion, pro­cured ag­ri­cul­tur­al, forestry or mar­ket garden products, cattle or milk from non-tax­able farm­ers, for­est­ers, garden­ers, cattle deal­ers or milk col­lect­ors, he may de­duct as in­put tax 2.5 per cent of the amount in­voiced.¹

³De­duc­tion of the in­put tax un­der para­graph 1 is per­miss­ible if the tax­able per­son proves that he has paid the in­put tax.²