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. 67 Own calculations

(Art. 30 VAT Act)

If the tax­able per­son bases the cor­rec­tion of the in­put tax de­duc­tion on its own cal­cu­la­tions, it must give evid­ence in de­tail con­cern­ing the facts un­der­ly­ing the cal­cu­la­tions and carry out a plaus­ib­il­ity test.

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