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 January 2022)


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Art. 112 Aggregations and combinations of supplies

(Art. 52 para. 3 and 19 para. 2 VAT Act)

1 If an im­port as­sess­ment un­der Art­icle 19 para­graph 2 VAT Act is re­ques­ted, a cost cal­cu­la­tion must be sub­mit­ted at the time of cus­toms clear­ance.

2 The cost cal­cu­la­tion must show:

a.
the dir­ect costs of the in­di­vidu­al sup­plies;
b.
the total con­sid­er­a­tion.

3 Cost ele­ments that can­not be fully al­loc­ated to the in­di­vidu­al sup­plies, such as over­heads, profit or trans­port costs, must be al­loc­ated to the in­di­vidu­al sup­plies by value.

4 The Fed­er­al Of­fice for Cus­toms and Bor­der Se­cur­ity (FO­CBS)89 may from case to case de­mand fur­ther doc­u­ment­a­tion in or­der to re­view the cal­cu­la­tion.

89 The name of this ad­min­is­trat­ive unit was changed on 1 Janu­ary 2022 in ap­plic­a­tion of Art. 20 para. 2 of the Pub­lic­a­tions Or­din­ance of 7 Oct. 2015 (AS 2015 3989). This change has been made throughout the text.

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