641.201
MWSTVOTVAOIVA
CH
CH
Art. 47 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Prestazioni al personale
OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 3: Base di calcolo e aliquote d’imposta
Art. 47 OIVA · Prestazioni al personale
Per le prestazioni eseguite a titolo oneroso al personale, l’imposta è calcolata sulla controprestazione effettivamente ricevuta. È fatto salvo l’articolo 24 capoversi 2 e 3 LIVA.
Le prestazioni del datore di lavoro al personale che vanno dichiarate nel certificato di salario sono considerate effettuate a titolo oneroso. L’imposta va calcolata sulla base dell’importo determinante per le imposte dirette.
Le prestazioni che non devono essere dichiarate nel certificato di salario sono considerate effettuate a titolo gratuito; per tali prestazioni si presume vi sia un motivo imprenditoriale.
Se nell’ambito delle imposte dirette sono ammessi, per la determinazione delle componenti salariali, valori forfettari utili anche ai fini del calcolo dell’imposta sul valore aggiunto, tali valori possono essere applicati anche all’imposta sul valore aggiunto.
Ai fini dell’applicazione dei capoversi 2–4 è irrilevante che si tratti di persone strettamente vincolate secondo l’articolo 3 lettera h LIVA.
Decisioni giudiziarie che applicano questa disposizione (30)
A-246/2022 (Art. 47 Abs. 2 MWSTV)
Company VAT Appeal on Employee Benefits Partially Granted, Time-Barred Claims Dismissed, Taxable Benefit Confirmed for Travel Passes
Cited as the basis for considering the provision of general subscriptions to employees as a taxable performance in the context of VAT if it is not declared in the salary statement.
A-246/2022 (Art. 47 Abs. 3 MWSTV)
Company VAT Appeal on Employee Benefits Partially Granted, Time-Barred Claims Dismissed, Taxable Benefit Confirmed for Travel Passes
Cited for the presumption that a provision is not provided for payment and has an entrepreneurial reason if it is not to be declared in the salary statement.
A-4191/2020 (Art. 47 Abs. 2 Satz 1 MWSTV)
VAT Deductions for Luxury Vehicles: Remand for Revised Valuation
Determined that the provision for private use of company vehicles by an employee is taxable as income from employment.
A-4191/2020 (Art. 47 Abs. 2 Satz 2 MWSTV)
VAT Deductions for Luxury Vehicles: Remand for Revised Valuation
Used to establish that the tax base for private use of company vehicles is the amount that is also relevant for direct taxes.
A-4191/2020 (Art. 47 Abs. 3 MWSTV)
VAT Deductions for Luxury Vehicles: Remand for Revised Valuation
Applied to determine that the provision of vehicles to an employee constitutes taxable income if it needs to be declared in the wage statement.
A-4191/2020 (Art. 47 Abs. 4 MWSTV)
VAT Deductions for Luxury Vehicles: Remand for Revised Valuation
Used to allow the application of flat rates for calculating wage components for VAT purposes if they are also applicable for direct taxes.
A-4191/2020 (Art. 47 Abs. 5 MWSTV)
VAT Deductions for Luxury Vehicles: Remand for Revised Valuation
Used to confirm the applicability of Article 47 MWSTV for employees, including company directors, regardless of whether they are closely related persons.
A-6905/2015 (Art. 47 Abs. 2 MWSTV)
Federal Administrative Court Rules on VAT Reassessment and Default Interest Calculation
Deems employer benefits to personnel reportable in the wage statement as effectively provided for remuneration.
A-6905/2015 (Art. 47 Abs. 3 MWSTV)
Federal Administrative Court Rules on VAT Reassessment and Default Interest Calculation
Considers benefits not requiring reporting in the wage statement as not effectively provided.
A-313/2007 (Art. 47 al. 3 OTVA)
Fitness Centers VAT Liability and Method Choice Dispute
Allows the AFC to grant certain facilities or permit approximate tax calculations if exact recording causes excessive burden.
A-6552/2007 (art. 47 al. 1 OTVA)
Taxi Driver's Appeal Dismissed Due to Inadequate Records
Cited as the legal basis for the requirement to keep proper accounting records.
A-258/2007 (Art. 47 al. 2 OTVA)
International Humanitarian Organization v. Tax Authority: VAT Refund Prescription Period Calculation
Cited to establish the obligation to retain documents and the extension of this obligation until prescription occurs.
JAAC 70.41 (Art. 47 Abs. 3 MWSTV)
Tax Authority's Arbitrary Estimation of Educational Service Costs Violates Input Tax Deduction Rights
This article was cited in relation to simplified procedures (lump-sum methods) for calculating input tax deduction reductions, emphasizing that such methods should not lead to significant tax advantages or disadvantages.
JAAC 69.109 (Art. 47 cpv. 1 OIVA)
Taxpayer Fails to Prove VAT Estimation Incorrect, Statute of Limitations Interrupted
Cited regarding the taxpayer's obligation to keep proper accounting records.
JAAC 69.41 (Art. 47 al. 3 OTVA)
Waiver of Public Loan Interest is a Subsidy, Limiting Tax Deductions
Basis for the Federal Tax Administration to grant simplifications in tax calculation, specifically regarding the method of calculating the reduction of input tax.