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

(Art. 32 VAT Act)

1 The in­put tax de­duc­tion may be cor­rec­ted in full on goods and ser­vices not put to use.

2 The in­put tax de­duc­tion may be cor­rec­ted on goods and ser­vices put to use which still ex­ist and have a fair value at the time the re­quire­ments for the in­put tax de­duc­tion are ful­filled. For ser­vices in the fields of con­sult­ing, ac­count­ing, staff re­cruit­ment, man­age­ment and ad­vert­ising, it is as­sumed that they are used on ac­quis­i­tion and there­after cease to ex­ist.

3 In the case of self-man­u­fac­tured goods, for put­ting the in­fra­struc­ture to use, a flat rate sur­charge of 33 per cent may be made on the in­put taxes on ma­ter­i­als and on any third party work on semi-fin­ished goods. Al­tern­at­ively, ef­fect­ive proof of in­put taxes ap­plic­able to the use of the in­fra­struc­ture may be provided.

4 If sub­sequently the re­quire­ments for the in­put tax de­duc­tion are only par­tially ful­filled, the cor­rec­tion may be made only to the ex­tent of the use en­titling the in­put tax de­duc­tion to be made.