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

(Art. 30 VAT Act)

¹ The tax­able per­son may use one or more meth­ods to cal­cu­late the cor­rec­tion of the in­put tax de­duc­tion, provided the meth­od(s) lead to an ad­equate res­ult.

² Ad­equate is any use of one or more meth­ods that takes ac­count of the prin­ciple of ef­fi­ciency of im­pos­i­tion, is audit­able eco­nom­ic­ally and al­loc­ates the in­put taxes ac­cord­ing to their use for a par­tic­u­lar activ­ity.