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Ordinance on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

Art. 126 Effective reporting method

(Art. 71 and 72 VAT Act)

1When us­ing the ef­fect­ive re­port­ing meth­od, the tax­able per­son must for re­port­ing to the FTA re­cord the fol­low­ing fig­ures in a suit­able man­ner:

a.
the total of all con­sid­er­a­tions sub­ject to Swiss tax; this in­cludes in par­tic­u­lar the con­sid­er­a­tions for:
1.
taxed sup­plies, clas­si­fied by tax rates,
2.
sup­plies that are taxed vol­un­tar­ily un­der Art­icle 22 VAT Act (Op­tion),
3.
sup­plies that are ex­empt from the tax un­der Art­icle 23 VAT Act,
4.
sup­plies to be­ne­fi­ciar­ies un­der Art­icle 2 HSA1 that are ex­empt from the VAT un­der Art­icle 143 of this Or­din­ance,
5.
sup­plies for which the no­ti­fic­a­tion pro­ced­ure un­der Art­icle 38 VAT Act was used,
6.
sup­plies that are ex­empt from tax without cred­it un­der Art­icle 21 VAT Act;
b.
abate­ments of the con­sid­er­a­tion when re­port­ing un­der agreed con­sid­er­a­tions, to the ex­tent they are not taken in­to con­sid­er­a­tion in an­oth­er field;
c.
the fol­low­ing, which do not fall with­in the scope of VAT:
1.
con­sid­er­a­tions from sup­plies, whose place of sup­ply lies abroad un­der Art­icles 7 and 8 VAT Act,
2.
flows of funds not qual­i­fy­ing as con­sid­er­a­tions un­der Art­icle 18 para­graph 2 let. a-c VAT Act,
3.
oth­er flows of funds not qual­i­fy­ing as con­sid­er­a­tions un­der Art­icle 18 para­graph 2 let. d-l VAT Act;
d.
the total of the con­sid­er­a­tions for sup­plies sub­ject to the ac­quis­i­tion tax, clas­si­fied by tax rates;
e.
the total of all de­duct­ible in­put taxes be­fore cor­rec­tions and re­duc­tions un­der let­ter f, clas­si­fied in­to:
1.
in­put tax on cost of ma­ter­i­als and ser­vices,
2.
in­put tax on in­vest­ments and oth­er op­er­at­ing costs,
3.
de-tax­a­tion;
f.
the amounts by which the in­put tax de­duc­tion must be cor­rec­ted or re­duced as a res­ult of:
1.
mixed use un­der Art­icle 30 VAT Act,
2.
own use un­der Art­icle 31 VAT Act,
3.
re­ceipt of flows of funds that do not con­sti­tute con­sid­er­a­tions un­der Art­icle 33 para­graph 2 VAT Act;
g.
the total of the im­port tax re­por­ted un­der the trans­fer pro­ced­ure.

2The FTA may con­sol­id­ate sev­er­al fig­ures un­der para­graph 1 in­to one field of the re­port­ing form or re­frain from re­quir­ing them in the peri­od­ic re­port­ing.

1 SR 192.12