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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. 65 Methods of calculating the correction

(Art. 30 VAT Act)

The cor­rec­tion of the in­put tax de­duc­tion may be cal­cu­lated:

a.
ac­cord­ing to ef­fect­ive us­age;
b.
us­ing flat rate meth­ods with flat rates laid down by the FTA;
c.
based on own cal­cu­la­tions.