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

of 27 November 2009 (Status as of 1 January 2023)


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Art. 112 Aggregations and combinations of supplies

(Art. 52 para. 3 and 19 para. 2 VAT Act)

1 If an im­port as­sess­ment un­der Art­icle 19 para­graph 2 VAT Act is re­ques­ted, a cost cal­cu­la­tion must be sub­mit­ted at the time of cus­toms clear­ance.

2 The cost cal­cu­la­tion must show:

a.
the dir­ect costs of the in­di­vidu­al sup­plies;
b.
the total con­sid­er­a­tion.

3 Cost ele­ments that can­not be fully al­loc­ated to the in­di­vidu­al sup­plies, such as over­heads, profit or trans­port costs, must be al­loc­ated to the in­di­vidu­al sup­plies by value.

4 The Fed­er­al Of­fice for Cus­toms and Bor­der Se­cur­ity (FO­CBS)89 may from case to case de­mand fur­ther doc­u­ment­a­tion in or­der to re­view the cal­cu­la­tion.

89 The name of this ad­min­is­trat­ive unit was changed on 1 Janu­ary 2022 in ap­plic­a­tion of Art. 20 para. 2 of the Pub­lic­a­tions Or­din­ance of 7 Oct. 2015 (AS 2015 3989). This change has been made throughout the text.

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