Ordinance on Value Added Tax

(Art. 71 and 72 VAT Act)

¹When us­ing the net tax rate or flat tax rate meth­od, the tax­able per­son must re­cord the fol­low­ing fig­ures in a suit­able man­ner for re­port­ing to the FTA:

a.

the total of all con­sid­er­a­tions sub­ject to Swiss tax; this in­cludes in par­tic­u­lar the con­sid­er­a­tions for:

1.

taxed sup­plies, clas­si­fied by net tax rates or flat tax rates,

2.

sup­plies that are ex­empt from the tax un­der Art­icle 23 VAT Act,

3.

sup­plies to be­ne­fi­ciar­ies un­der Art­icle 2 HSA¹ that are ex­empt from VAT un­der Art­icle 143 of this Or­din­ance,

4.

sup­plies for which the no­ti­fic­a­tion pro­ced­ure un­der Art­icle 38 VAT Act was used,

5.

sup­plies that are ex­empt from the 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 let­ters a-c VAT Act,

3.

oth­er flows of funds not qual­i­fy­ing as con­sid­er­a­tions un­der Art­icle 18 para­graph 2 let­ters d-l VAT Act;

d.

the total of the con­sid­er­a­tions for sup­plies sub­ject to the ac­quis­i­tion tax clas­si­fied by tax rates;

e.

tax com­pens­a­tions arising from the use of a spe­cial pro­ced­ure made avail­able by the FTA un­der Art­icle 90 para­graphs 1 and 2;

f.

the fair value of the im­mov­able goods un­der Art­icle 93 that are no longer used for busi­ness pur­poses or are newly used for a busi­ness activ­ity ex­empt from the tax without cred­it un­der Art­icle 21 para­graph 2 VAT Act.

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