VAT Consulting AG

Theaterstrasse 18

CH-4051 Basel
Phone: +41 (0) 61 225 90 50
Fax: +41 (0) 61 225 90 51

9.1 Non-recoverable input VAT

In principle, any input VAT is recoverable, i.e. the VAT Law does not contain any restrictions for certain categories of input VAT. However, in case the purchased goods/services are connected with a business activity exempt from VAT according to Art. 21 VAT Law, the taxable person is not entitled to deduct the input VAT.


The input VAT on gifts is deductible if the gifts are for business purposes. Provided that

the value of the gifts does not exceed the amount of CHF 500.- per capita and per annum, the VAT Law assumes that the gifts are for business purposes.


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