Federal Act on Value Added Tax

¹If re­port­ing is on the basis of agreed con­sid­er­a­tions, the right to make an in­put tax de­duc­tion is con­sti­tuted at the time of re­ceipt of the in­voice. The turnover tax debt is in­curred:

a.

on in­voicing;

b.

with the is­sue of a par­tial in­voice or with the col­lec­tion of the par­tial pay­ment, if the sup­plies give rise to a series of par­tial in­voices or par­tial pay­ments;

c.

with the col­lec­tion of the con­sid­er­a­tion on ad­vance pay­ments for sup­plies not ex­empt from the tax and for sup­plies without in­voice.

²If re­port­ing is based on col­lec­ted con­sid­er­a­tions, the right to make an in­put tax de­duc­tion is con­sti­tuted at the time of pay­ment. The turnover tax li­ab­il­ity is in­curred on col­lec­tion of the con­sid­er­a­tion.

³The right to make an in­put tax de­duc­tion based on the ac­quis­i­tion tax is con­sti­tuted at the time of re­port­ing the ac­quis­i­tion tax (Art. 47).

⁴The right to make an in­put tax de­duc­tion based on the im­port tax is con­sti­tuted at the end of the re­port­ing peri­od in which the tax was es­tab­lished.