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

(Art. 71 and 72 VAT Act)

¹ When us­ing the ef­fect­ive re­port­ing meth­od, the tax­able per­son must for re­port­ing to the FTA re­cord the fol­low­ing fig­ures in a suit­able man­ner:

a.

the total of all con­sid­er­a­tions sub­ject to Swiss tax; this in­cludes in par­tic­u­lar the con­sid­er­a­tions for:

1.

taxed sup­plies, clas­si­fied by tax rates,

2.

sup­plies that are taxed vol­un­tar­ily un­der Art­icle 22 VAT Act (Op­tion),

3.

sup­plies that are ex­empt from the tax un­der Art­icle 23 VAT Act,

4.

sup­plies to be­ne­fi­ciar­ies un­der Art­icle 2 HSA¹⁰⁰ that are ex­empt from the VAT un­der Art­icle 143 of this Or­din­ance,

5.

sup­plies for which the no­ti­fic­a­tion pro­ced­ure un­der Art­icle 38 VAT Act was used,

6.

sup­plies that are ex­empt from tax without cred­it un­der Art­icle 21 VAT Act;

b.

abate­ments of the con­sid­er­a­tion when re­port­ing un­der agreed con­sid­er­a­tions, to the ex­tent they are not taken in­to con­sid­er­a­tion in an­oth­er field;

c.

the fol­low­ing, which do not fall with­in the scope of VAT:

1.

con­sid­er­a­tions from sup­plies, whose place of sup­ply lies abroad un­der Art­icles 7 and 8 VAT Act,

2.

flows of funds not qual­i­fy­ing as con­sid­er­a­tions un­der Art­icle 18 para­graph 2 let. a–c VAT Act,

3.

oth­er flows of funds not qual­i­fy­ing as con­sid­er­a­tions un­der Art­icle 18 para­graph 2 let. d–l VAT Act;

d.

the total of the con­sid­er­a­tions for sup­plies sub­ject to the ac­quis­i­tion tax, clas­si­fied by tax rates;

e.

the total of all de­duct­ible in­put taxes be­fore cor­rec­tions and re­duc­tions un­der let­ter f, clas­si­fied in­to:

1.

in­put tax on cost of ma­ter­i­als and ser­vices,

2.

in­put tax on in­vest­ments and oth­er op­er­at­ing costs,

3.

de-tax­a­tion;

f.

the amounts by which the in­put tax de­duc­tion must be cor­rec­ted or re­duced as a res­ult of:

1.

mixed use un­der Art­icle 30 VAT Act,

2.

own use un­der Art­icle 31 VAT Act,

3.

re­ceipt of flows of funds that do not con­sti­tute con­sid­er­a­tions un­der Art­icle 33 para­graph 2 VAT Act;

g.

the total of the im­port tax re­por­ted un­der the trans­fer pro­ced­ure.

² The FTA may con­sol­id­ate sev­er­al fig­ures un­der para­graph 1 in­to one field of the re­port­ing form or re­frain from re­quir­ing them in the peri­od­ic re­port­ing.