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

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

Art. 65 Methods of calculating the correction

(Art. 30 VAT Act)

The cor­rec­tion of the in­put tax de­duc­tion may be cal­cu­lated:

a.
ac­cord­ing to ef­fect­ive us­age;
b.
us­ing flat rate meth­ods with flat rates laid down by the FTA;
c.
based on own cal­cu­la­tions.