Taxpayer’s Appeal Dismissed: VAT Assessment Based on Commercial Balance Sheet for 2017–2020 Upheld

• The taxpayer, A. AG, was assessed an additional CHF 102,858 in VAT for 2017–2020 after an FTA audit.
• Discrepancies were found between VAT returns and the commercial balance sheet, due to both formal and substantive deficiencies.
• The FTA justifiably used the commercial balance sheet to correct the VAT return.
• The taxpayer could not prove the FTA’s actions were arbitrary and must accept the commercial balance sheet figures.
• The taxpayer’s appeal was dismissed.

Source: search.bger.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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