VAT Art. 28a - Deduction of notional input tax

Einleitung zur Rechtsnorm VAT:

Art. 28a VAT from 2024

Art. 28a ⁽¹⁾ Deduction of notional input tax

¹ The taxable person may deduct notional input tax if:

a. he acquires an individualisable moveable good in the course of a business activity entitling him to make an input tax deduction; and

b. the VAT on acquisition of the good has not been openly passed on to him.

² The notional input tax is calculated on the basis of the amount paid by the taxable person. The amount paid is regarded as including the tax at the tax rate applicable at the time of acquisition.

³ No notional input tax may be deducted in respect of goods subject to margin taxation under Article 24a.

⁽¹⁾ Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.