Federal Act on Value Added Tax

¹If the tax­able per­son also uses goods, parts there­of or ser­vices out­side his busi­ness activ­ity, or uses the same with­in his busi­ness activ­ity both for sup­plies en­titling the tax­able per­son to make an in­put tax de­duc­tion and for sup­plies that are ex­cluded from in­put tax de­duc­tion, he must cor­rect the in­put tax de­duc­tion in pro­por­tion to their use.

²If such a pre-sup­ply is pre­dom­in­antly used in the course of the busi­ness activ­ity in­volving sup­plies en­titling the tax­able per­son to make an in­put tax de­duc­tion, the in­put tax may be de­duc­ted in full and cor­rec­ted at the end of the tax peri­od (Art. 31).