Art. 116

(Art. 56 para. 5 VAT Act)

1. The notification of a subsequent adjustment of the considerations must contain the following information:
   1. beginning and end date of the period for which the considerations are subsequently adjusted;
   2. the considerations calculated in this period;
   3. the total of the adjustments of the considerations;
   4. 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.