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.


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Art. 68 Choice of method

(Art. 30 VAT Act)

1The tax­able per­son may use one or more meth­ods to cal­cu­late the cor­rec­tion of the in­put tax de­duc­tion, provided the meth­od(s) lead to an ad­equate res­ult.

2Ad­equate is any use of one or more meth­ods that takes ac­count of the prin­ciple of ef­fi­ciency of im­pos­i­tion, is audit­able eco­nom­ic­ally and al­loc­ates the in­put taxes ac­cord­ing to their use for a par­tic­u­lar activ­ity.

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