Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

¹ In prin­ciple, the ef­fect­ive re­port­ing meth­od must be used.

² When ap­ply­ing the ef­fect­ive re­port­ing meth­od, the tax claim is cal­cu­lated as the dif­fer­ence between the do­mest­ic tax pay­able, the ac­quis­i­tion tax (Art. 45) and im­port tax de­clared in the trans­fer pro­ced­ure (Art. 63) and the in­put tax cred­it for the cor­res­pond­ing re­port­ing peri­od.