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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)

Art. 127 Reporting under the net tax rate or the flat tax rate method

(Art. 71 and 72 VAT Act)

1 When us­ing the net tax rate or flat tax rate meth­od, the tax­able per­son must re­cord the fol­low­ing fig­ures in a suit­able man­ner for re­port­ing to the FTA:

a.
the total of all con­sid­er­a­tions sub­ject to Swiss tax; this in­cludes in par­tic­u­lar the con­sid­er­a­tions for:
1.
taxed sup­plies, clas­si­fied by net tax rates or flat tax rates,
2.
sup­plies that are ex­empt from the tax un­der Art­icle 23 VAT Act,
3.
sup­plies to be­ne­fi­ciar­ies un­der Art­icle 2 HSA101 that are ex­empt from VAT un­der Art­icle 143 of this Or­din­ance,
4.
sup­plies for which the no­ti­fic­a­tion pro­ced­ure un­der Art­icle 38 VAT Act was used,
5.
sup­plies that are ex­empt from the tax without cred­it un­der Art­icle 21 VAT Act;
b.
abate­ments of the con­sid­er­a­tion when re­port­ing un­der agreed con­sid­er­a­tions, to the ex­tent they are not taken in­to con­sid­er­a­tion in an­oth­er field;
c.
the fol­low­ing, which do not fall with­in the scope of VAT:
1.
con­sid­er­a­tions from sup­plies, whose place of sup­ply lies abroad un­der Art­icles 7 and 8 VAT Act,
2.
flows of funds not qual­i­fy­ing as con­sid­er­a­tions un­der Art­icle 18 para­graph 2 let­ters a–c VAT Act,
3.
oth­er flows of funds not qual­i­fy­ing as con­sid­er­a­tions un­der Art­icle 18 para­graph 2 let­ters d–l VAT Act;
d.
the total of the con­sid­er­a­tions for sup­plies sub­ject to the ac­quis­i­tion tax clas­si­fied by tax rates;
e.
tax com­pens­a­tions arising from the use of a spe­cial pro­ced­ure made avail­able by the FTA un­der Art­icle 90 para­graphs 1 and 2;
f.
the fair value of the im­mov­able goods un­der Art­icle 93 that are no longer used for busi­ness pur­poses or are newly used for a busi­ness activ­ity ex­empt from the tax without cred­it un­der Art­icle 21 para­graph 2 VAT Act.

2 The FTA may con­sol­id­ate sev­er­al fig­ures un­der para­graph 1 un­der one field of the re­port­ing form or re­frain from re­quir­ing them in the peri­od­ic re­port­ing.

101 SR 192.12