VAT Input Tax Deductions: Burden of Proof, Mixed Use, and Private Shares—Appeal Dismissed

• The taxpayer, a sole proprietor, claimed input VAT deductions, which the FTA corrected.
• The taxpayer failed to prove certain expenses (bank deposit, legal fees, second vehicle) were business-related.
• The FTA was justified in making discretionary assessments due to missing documentation and in allocating expenses to different periods.
• Vehicle expenses were correctly estimated, with private shares attributed to the business van.
• The taxpayer’s appeal was dismissed; the FTA’s corrections were upheld.

Source: bvger.weblaw.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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