Input VAT on goods and services

System

Swiss GAAP FER Chart of Accounts

Type

Attivi

Class

1 — Assets

Parent

114 — Other short-term receivables

Labels (multilingual)

EN: Input VAT on goods and services

FR: Impot prealable TVA sur materiel et prestations

DE: Vorsteuer MWST auf Material und Dienstleistungen

IT: IVA precedente su beni e servizi

Postable

Yes

Lettrable

No

VAT

Yes