Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.
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. 90Special procedures
(Art. 37 para. 1–4 VAT Act)
1 The FTA shall make a procedure for the approximate compensation of the input taxes incurred available to taxable persons reporting using the net tax rate method for:
a.
supplies of goods abroad, if the goods are self-manufactured or purchased with VAT being charged;
b.
supplies to beneficiaries under Article 2 of the Host State Act of 22 June 200770 (HSA), provided the place of supply lies on Swiss territory and for supplies of goods that the goods are self-manufactured or purchased with VAT being charged.
2 Taxable persons reporting using the net tax rate method who purchase individualisable moveable goods without openly transferred tax may use the procedure made available by the FTA to compensate the notional input tax. The procedure does not apply to used automobiles with an overall weight not exceeding 3,500 kg or to goods:
a.
that the taxable person has accepted under the notification procedure from a person reporting using the effective method;
b.
that the taxable person knows or should have known were imported exempt from the tax;
c.
that the taxable person acquired exempt from the tax on Swiss territory; or
d.
that the taxable person accepted as part of a claim settlement, provided the payments made exceed the actual value of the good at the time of acceptance.71
2bis The procedure under paragraph 2 applies in an analogous manner when collectors’ items (Art. 48a) are sold.72
3 For businesses and events under Article 55 paragraph 3, the FTA provides for a flat rate arrangement for the approximate division of the turnovers between the two net tax rates.