Ordinance on Value Added Tax

(Art. 28a para. 1 and 2 VAT Act)

¹Where ex­clus­ively in­di­vidu­al­is­able move­able goods are pur­chased for a total price, no­tion­al in­put tax may be de­duc­ted.¹

²The de­duc­tion of no­tion­al in­put tax is not per­mit­ted if the total price cov­ers any col­lect­ors' items (Art. 48a) or non-in­di­vidu­al­is­able move­able goods and the share of the pur­chase price at­trib­ut­able to goods re­ferred to in Art­icle 28a VAT Act can­not be es­tim­ated.

³The de­duc­tion of no­tion­al in­put tax is not per­mit­ted where:

a.

the no­ti­fic­a­tion pro­ced­ure un­der Art­icle 38 VAT Act was ap­plied on the pur­chase of the good;

b.

the tax­able per­son im­por­ted the good;

c.

goods un­der Art­icle 44 para­graph 1 let­ters a and b and para­graph 2 have been pur­chased;

d.

the tax­able per­son knows or should have known that the good was im­por­ted ex­empt from the tax.

⁴ In the case of pay­ments made un­der the claim set­tle­ment, no­tion­al in­put tax may only be de­duc­ted based on the ac­tu­al value of the good at the time that it is taken over.