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

1 The in­put tax need not be re­duced if the funds un­der Art­icle 18 para­graph 2 let­ters a–c VAT Act are at­trib­ut­able to a busi­ness activ­ity for which no in­put tax is in­curred or for which no claim to in­put tax de­duc­tion ex­ists.

2 To the ex­tent the funds un­der Art­icle 18 para­graph 2 let­ters a–c VAT Act can be at­trib­uted to a spe­cif­ic busi­ness activ­ity, only the in­put tax on the ex­pendit­ures for this busi­ness activ­ity must be re­duced.

3 If the funds un­der Art­icle 18 para­graph 2 let­ters a–c VAT Act are paid to cov­er an op­er­at­ing de­fi­cit, the in­put tax must be re­duced over­all in the pro­por­tion of these funds to the total turnover, ex­clud­ing VAT.