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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. 68 Choice of method

(Art. 30 VAT Act)

1 The tax­able per­son may use one or more meth­ods to cal­cu­late the cor­rec­tion of the in­put tax de­duc­tion, provided the meth­od(s) lead to an ad­equate res­ult.

2 Ad­equate is any use of one or more meth­ods that takes ac­count of the prin­ciple of ef­fi­ciency of im­pos­i­tion, is audit­able eco­nom­ic­ally and al­loc­ates the in­put taxes ac­cord­ing to their use for a par­tic­u­lar activ­ity.