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


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Art. 41 Subsequent modification of the turnover tax liability and of the input tax deduction

1 If the re­cip­i­ent of the sup­ply cor­rects paid or agreed con­sid­er­a­tions, the turnover tax li­ab­il­ity must be ad­jus­ted at the time when the cor­rec­tion is booked or the cor­rec­ted con­sid­er­a­tion is col­lec­ted.

2 If the con­sid­er­a­tion ex­pen­ded by the tax­able per­son is cor­rec­ted, the turnover tax li­ab­il­ity must be ad­jus­ted at the time when the cor­rec­tion is booked or the cor­rec­ted con­sid­er­a­tion is paid.

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