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


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Art. 116 Subsequent adjustment of the considerations

(Art. 56 para. 5 VAT Act)

1 The no­ti­fic­a­tion of a sub­sequent ad­just­ment of the con­sid­er­a­tions must con­tain the fol­low­ing in­form­a­tion:

a.
be­gin­ning and end date of the peri­od for which the con­sid­er­a­tions are sub­sequently ad­jus­ted;
b.
the con­sid­er­a­tions cal­cu­lated in this peri­od;
c.
the total of the ad­just­ments of the con­sid­er­a­tions;
d.
the al­loc­a­tion of the ad­just­ment of the con­sid­er­a­tions to the vari­ous tax rates.

2 Price and value de­tails in for­eign cur­rency ad­duced for the de­term­in­a­tion of the ad­just­ment of the con­sid­er­a­tions must be con­ver­ted in­to Swiss francs at the av­er­age ex­change rate (selling) for the peri­od.

3 The FO­CBS may from case to case de­mand fur­ther doc­u­ment­a­tion in or­der to de­term­ine the im­port tax li­ab­il­ity.

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