- VAT billing during bankruptcy or estate proceedings is based on the provisions of the VAT Act
- The taxable debtor may deduct the input tax actually paid to the service providers (e.g. suppliers)
- The services must be used within the business activities that entitle to input tax deduction.
Source: estv.admin.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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