Federal Administrative Court Decision on VAT Input Tax Deduction Timing for 2020 Tax Period

• The case involves X._______ AG, a company providing legal services, and the Swiss Federal Tax Administration regarding VAT and input tax deduction for the 2020 tax period.
• X._______ AG succeeded a partnership and changed its VAT accounting method in 2016.
• The tax authority conducted VAT audits on X._______ AG and B._______ AG, leading to tax assessments for unbilled services in 2014 and 2015.
• X._______ AG initially contested the tax assessment but later withdrew the objection and paid the tax demand.

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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