Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

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

of 27 November 2009 (Status as of 1 March 2021)


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Art. 58 Input tax deduction for foreign currency

(Art. 28 VAT Act)

Art­icle 45 ap­plies by ana­logy to the cal­cu­la­tion of the de­duct­ible in­put taxes.

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