641.20 MWSTGLTVALIVA

CH

Art. 28 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Principio

LIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero ; Capitolo 5: Deduzione dell’imposta precedente

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Art. 28 LIVA · Principio

Fatti salvi gli articoli 29 e 33, nell’ambito della sua attività imprenditoriale il contribuente può dedurre le seguenti imposte precedenti: a. l’imposta sulle prestazioni eseguite sul territorio svizzero fatturatagli; b. l’imposta sull’acquisto da lui dichiarata (art. 45–49); c. l’imposta sull’importazione da lui versata o da versare, il cui credito non è subordinato a condizioni o il cui credito è subordinato a condizioni ed è scaduto, nonché l’imposta sull’importazione di beni da lui dichiarata (art. 52 e 63).

Il contribuente può dedurre a titolo di imposta precedente il 2,6 per cento dell’importo fatturatogli se ha acquistato, nell’ambito della sua attività imprenditoriale che dà diritto alla deduzione dell’imposta precedente, prodotti agricoli, silvicoli, orticoli, bestiame o latte presso agricoltori, selvicoltori, orticoltori, commercianti di bestiame e centri di raccolta del latte non assoggettati all’imposta.

Il contribuente può dedurre l’imposta precedente secondo il capoverso 1 se comprova di averla versata.

← Art. 27 LIVA Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Oggetto e principi della legge Art. 28a LIVA →

Decisioni giudiziarie che applicano questa disposizione (88)

A-8605/2025 (Art. 28 Abs. 1 MWSTG)

Taxpayer Fails to Prove VAT Payments to Defunct Subcontractors

Cited as the legal basis for the input tax deduction.

A-8605/2025 (Art. 28 Abs. 3 MWSTG)

Taxpayer Fails to Prove VAT Payments to Defunct Subcontractors

Cited as the legal basis for refusing the input tax deduction due to lack of proof of payment.

A-5389/2024 (art. 28 al. 1 let. a LTVA)

Federal Administrative Court Rules on VAT Claims and Tax Assessment Interruption

Used to determine the right to deduct input tax for operations carried out in Switzerland.

A-5389/2024 (art. 28 al. 4 LTVA)

Federal Administrative Court Rules on VAT Claims and Tax Assessment Interruption

Used to state that the taxable person must prove they have paid the input tax.

A-3704/2024 (Art. 28 LTVA)

VAT Deductions Denied Due to Insufficient Documentary Evidence

The court rejected the appeal because the appellant did not prove that the tax was invoiced to them, which is a condition for deducting input tax.

A-5422/2024 (Art. 28 Abs. 1 MWSTG)

Luxury Car Dealer's Entrepreneurial Activity for VAT Purposes Upheld

This provision was used as the basis for allowing the appellant to deduct input taxes incurred within their entrepreneurial activity.

A-358/2024 (Art. 28 Abs. 1 MWSTG)

Donations to Charitable Foundations: VAT Implications of Health Check Vouchers

Used to define the scope of the right to deduct input tax, limiting it to the 'scope of entrepreneurial activity'.

ZR1 2024 31 · gr (Art. 28 MWSTG)

Property Owner's Claim for Right-of-Way Overruled Due to Inadequate Necessity

Cited in the reasoning regarding VAT treatment of attorney fees, but not explicitly in the dispositive orders.

HSU.2025.35 · ag (Art. 28 MWSTG)

Provisional Construction Lien Granted Pending Lawsuit

This provision is cited regarding the deductibility of VAT as input tax.

A-654/2024 (Art. 28 MWSTG)

Hotel Renovations: Separate Phases, Not a Single Construction Project

Cited as the basis for the right to deduct input tax within the scope of entrepreneurial activity.

A-760/2024 (Art. 28 Abs. 1 MWSTG)

Successor Company Entitled to Input Tax Deductions for Prior Years

Basis for the right to deduct input tax.

HSU.2025.24 · ag (Art. 28 MWSTG)

Company Dissolution Due to Lack of Legally Required Organs

Allows a VAT-registered entity to deduct VAT paid as input tax.

A-6701/2024 (Art. 28 Abs. 3 MWSTG)

Import Tax Refund for Incorrect Currency Conversion

Condition for input tax deduction, requiring the importer to have paid or economically borne the import tax.

ZSU.2024.254 · ag (Art. 28 Abs. 1 lit. a MWSTG)

Creditor's Claim Upheld, Legal Aid Denied

Provision concerning the deductibility of value-added tax as input tax for VAT-registered companies.

HSU.2024.46 · ag (Art. 28 MWSTG)

Partial Provisional Construction Lien Registration Reduced Due to Insufficient Substantiation

This provision concerns the deduction of value-added tax (VAT) as input tax, applied to the issue of VAT on party compensation.