Input VAT on goods and services

System: Swiss GAAP FER Chart of Accounts
Type: Assets
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