- The Swiss Federal Supreme Court ruled on VAT input tax deduction timing for services received in 2014–2015 but invoiced only at the end of 2020.
- It held that X. AG could not claim the input tax deduction in the 2020 tax period.
- Reason: at the time the services were received, X. AG used the net tax rate method, so the input tax was already deemed settled on a lump-sum basis.
- The later invoicing in 2020 did not create a new right to an additional input tax deduction.
- The appeal by the Federal Tax Administration (ESTV) was upheld.
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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