TVA – Méthode de décompte effective

With the effective method of VAT accounting, input tax is deducted from the domestic, acquisition, and import tax owed. The VAT return must be submitted to the Federal Tax Administration (ESTV) on a quarterly basis.

Calculation of VAT using the effective method

According to Art. 36 para. 1 and Art. 35 para. 1 (a) of the VAT Act, VAT must generally be calculated using the effective method and submitted quarterly. The tax liability is calculated as the difference between the domestic tax owed, the acquisition tax, the import tax declared in the transfer procedure, and the input tax credit (Art. 36 para. 1 MWSTG).

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