This page contains an English translation of the below Article of the revised Swiss VATA 2010 and is part of a web based Swiss VATA 2010 commentary published in German. Should you require qualified written legal advice on cross-border transactions potentially triggering Swiss VAT from a Swiss VAT lawyer please do not hesitate to contact: Harun Can Article 30 of the Swiss VAT Act 2010 Mixed use
Article 65 of the Swiss VAT Ordinance 2010 (Methods of calculating the correction) clarifying Article 30 of the Swiss VAT Act 2010 The correction of the input tax deduction can be calculated: a. according to the effective usage; Article 66 of the Swiss VAT Ordinance 2010 (Flat rate methods) clarifying Article 30 of the Swiss VAT Act 2010 The Federal Tax Authorities determine flat rates in particular for: a. businesses of banks; Article 67 of the Swiss VAT Ordinance 2010 (Own calculations) clarifying Article 30 of the Swiss VAT Act 2010 If the taxable person bases the correction of the input tax deduction on his or her own calculations, he or she must give evidence in detail concerning the facts underlying the calculations and perform a plausibility test. Article 68 of the Swiss VAT Ordinance 2010 (Choice of method) clarifying Article 30 of the Swiss VAT Act 2010
2. Objective is any use of one or more methods that takes into consideration the principle of efficiency of imposition, is auditable economically and allocates the input taxes according to their use for a particular activity. Corresponding Article(s) of the EU VAT Directive (Recast) 2006/112/EC (as of January 2010)Article 173 (1) of the EU VAT Directive Proportional deduction 1. In the case of goods or services used by a taxable person both for transactions in respect of which VAT is deductible pursuant to Articles 168, 169 and 170, and for transactions in respect of which VAT is not deductible, only such proportion of the VAT as is attributable to the former transactions shall be deductible. [...] |
Art. 30 MWSTG 2010 >