641.201OIVAFederal Council Ordinance1 gen 2010Fonte originale
(Art. 71 and 72 VAT Act)
When using the effective reporting method, the taxable person must for reporting to the FTA record the following figures in a suitable manner:
a. the total of all considerations subject to Swiss tax; this includes in particular the considerations for:
1. taxed supplies, classified by tax rates,
2. supplies that are taxed voluntarily under Article 22 VAT Act (Option),
3. supplies that are exempt from the tax under Article 23 VAT Act,
4. supplies to beneficiaries under Article 2 HSA1that are exempt from the VAT under Article 143 of this Ordinance,
5. supplies for which the notification procedure under Article 38 VAT Act was used,
6. supplies that are exempt from 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 let. a–c VAT Act,
3. other flows of funds not qualifying as considerations under Article 18 paragraph 2 let. d–l VAT Act;
d. the total of the considerations for supplies subject to the acquisition tax, classified by tax rates;
e. the total of all deductible input taxes before corrections and reductions under letter f, classified into:
1. input tax on cost of materials and services,
2. input tax on investments and other operating costs,
3. de-taxation;
f. the amounts by which the input tax deduction must be corrected or reduced as a result of:
1. mixed use under Article 30 VAT Act,
2. own use under Article 31 VAT Act,
3. receipt of flows of funds that do not constitute considerations under Article 33 paragraph 2 VAT Act;
g. the total of the import tax reported under the transfer procedure.
The FTA may consolidate several figures under paragraph 1 into one field of the reporting form or refrain from requiring them in the periodic reporting.