Art. 127

(Art. 71 and 72 VAT Act)

1. When using the net tax rate or flat tax rate method, the taxable person must record the following figures in a suitable manner for reporting to the FTA: a. the total of all considerations subject to Swiss tax; this includes in particular the considerations for: 1. taxed supplies, classified by net tax rates or flat tax rates, 2. supplies that are exempt from the tax under Article 23 VAT Act, 3. supplies to beneficiaries under Article 2 HSA¹that are exempt from VAT under Article 143 of this Ordinance, 4. supplies for which the notification procedure under Article 38 VAT Act was used, 5. supplies that are exempt from the tax without credit under Article 21 VAT Act; b. abatements of the consideration when reporting under agreed considerations, to the extent they are not taken into consideration in another field; c. the following, which do not fall within the scope of VAT: 1. considerations from supplies, whose place of supply lies abroad under Articles 7 and 8 VAT Act, 2. flows of funds not qualifying as considerations under Article 18 paragraph 2 letters a–c VAT Act, 3. other flows of funds not qualifying as considerations under Article 18 paragraph 2 letters d–l VAT Act; d. the total of the considerations for supplies subject to the acquisition tax classified by tax rates; e. and f.² … g.³ corrections in accordance with Articles 79 paragraphs 3 and 4, 81 paragraphs 4 and 5⁴and 83 paragraph 1.
2. The FTA may consolidate several figures under paragraph 1 under one field of the reporting form or refrain from requiring them in the periodic reporting.