Art. 24 – Assessment basis

2Chapter 1 Taxable Person

Read: Art. 10 – Principle Art. 10 – PrincipleArt. 10 Principle 1 Any person, irrespective of legal form, objects and intention to make a profit, is liable to the tax if that person carries on a business and: a. makes supplies on Swiss territory through that busine… Read Direct link

Read: Art. 11 – Waiver of exemption from tax liability Art. 11 – Waiver of exemption from tax liabilityArt. 11 Waiver of exemption from tax liability 1 Any person who carries on a business and is exempt from tax liability under Article 10 paragraph 2 or 12 paragraph 3 has the right to waive exemption from tax liability.… Read Direct link

Read: Art. 12 – Public authorities Art. 12 – Public authoritiesArt. 12 Public authorities 1 Among the public authorities, taxable persons are the autonomous agencies of the Confederation, cantons and communes and the other public law institutions. 2 Agencies may combine as a single… Read Direct link

Read: Art. 13 – Group taxation Art. 13 – Group taxationArt. 13 Group taxation 1 Legal entities with their registered office, domicile or a permanent establishment in Switzerland which are closely associated with one another under the common management of a single legal enti… Read Direct link

Read: Art. 14 – Commencement and termination of tax liability and of exemptionfrom tax liability Art. 14 – Commencement and termination of tax liability and of exemptionfrom tax liabilityArt. 14 Commencement and termination of tax liability and of exemptionfrom tax liability 1 Tax liability commences: for businesses with registered office, domicile or permanent establishment on Swiss territory: with the… Read Direct link

Read: Art. 15 – Joint liability Art. 15 – Joint liabilityArt. 15 Joint liability 1 Jointly and severally liable with the taxable person are: a. partners in a simple partnership, a general or limited partnership within the scope of their civil law liability; b. persons who vol… Read Direct link

Read: Art. 16 – Succession to tax liability Art. 16 – Succession to tax liabilityArt. 16 Succession to tax liability 1 The rights and obligations of a deceased taxable individual pass to that individual’s heirs. The heirs are jointly and severally liable for the taxes owed by the deceased up to the… Read Direct link

Read: Art. 17 – Tax substitution Art. 17 – Tax substitutionArt. 17 Tax substitution Satisfaction of the tax liability of foreign trading companies and foreign partnerships without legal personality is also the responsibility of their partners. Read Direct link

2Chapter 2 Object of Taxation

Read: Art. 18 – Principle Art. 18 – PrincipleArt. 18 Principle 1 Domestic tax shall be levied on supplies made by taxable persons on Swiss territory for consideration; they are taxable unless this Act provides otherwise. 2 Due to the absence of any supply, the fol… Read Direct link

Read: Art. 19 – Plurality of supplies Art. 19 – Plurality of suppliesArt. 19 Plurality of supplies 1 Mutually independent supplies are treated separately. 2 Two or more mutually independent supplies that are aggregated into one unit or are offered as a combination of supplies may be trea… Read Direct link

Read: Art. 20 – Attribution of supplies Art. 20 – Attribution of suppliesArt. 20 Attribution of supplies 1 A supply is deemed to be made by the person who appears to the outside world to be the supplier. 2 If a person acts in the name of and for account of another person, the supply is deeme… Read Direct link

Read: Art. 20a – Attribution of supplies in the case of supplies of goods via electronic platforms Art. 20a – Attribution of supplies in the case of supplies of goods via electronic platformsArt. 20a Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Attribut… Read Direct link

Read: Art. 21 – Supplies exempt from the tax without credit Art. 21 – Supplies exempt from the tax without creditArt. 21 Supplies exempt from the tax without credit 1 A supply that is exempt from the tax without credit and for which taxation under Article 22 is not opted for is not taxable. 2 Exempt from the tax without credit are… Read Direct link

Read: Art. 22 – Option for the taxation of supplies exempt from the tax without credit Art. 22 – Option for the taxation of supplies exempt from the tax without creditArt. 22 Option for the taxation of supplies exempt from the tax without credit 1 The taxable person may, subject to paragraph 2, tax any supply exempt from the tax without credit (option), provided the tax is clearly de… Read Direct link

Read: Art. 23 – Supplies exempt from the tax Art. 23 – Supplies exempt from the taxArt. 23 Supplies exempt from the tax 1 If a supply is exempt from the tax under this article, domestic tax is not payable on the supply. 2 Exempt from the tax are: 1. the supply of goods, unless provided for use or expl… Read Direct link

2Chapter 3 Assessment Basis and Tax Rates

Read: Art. 24 – Assessment basis Art. 24 – Assessment basisArt. 24 Assessment basis 1 The tax is calculated on the consideration actually received. The consideration includes in particular the reimbursement of all costs, even if they are invoiced separately, and the public law… Current article Read Direct link

Read: Art. 24a – Margin taxation Art. 24a – Margin taxationArt. 24a Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Marg… Read Direct link

Read: Art. 25 – Tax rates Art. 25 – Tax ratesArt. 25 Tax rates 1 The tax rate is 8.1 per cent (standard rate), subject to paragraphs 2 and 3. Amended by No I of the O of 9 Dec. 2022 on the Increase in Value Added Tax- Rates to provide Additional OASI Funding, in f… Read Direct link

2Chapter 4 Invoicing and VAT Details

Read: Art. 26 – Invoice Art. 26 – InvoiceArt. 26 Invoice 1 The supplier must on request issue the recipient of the supply with an invoice that satisfies the requirements of paragraphs 2 and 3. 2 The invoice must clearly identify the supplier, the recipient and… Read Direct link

Read: Art. 27 – Incorrect or unauthorised VAT details Art. 27 – Incorrect or unauthorised VAT detailsArt. 27 Incorrect or unauthorised VAT details 1 Persons not entered in the Register of Taxable Persons or who use the notification procedure according to Article 38 may not include VAT details on invoices. 2 Persons who… Read Direct link

2Chapter 5 Input Tax Deduction

Read: Art. 28 – Principle Art. 28 – PrincipleArt. 28 Principle 1 The taxable person may in the course of their business activity, subject to Articles 29 and 33, deduct the following input taxes: a. the domestic tax invoiced to them; b. the acquisition tax that the… Read Direct link

Read: Art. 28a – Deduction of notional input tax Art. 28a – Deduction of notional input taxArt. 28a Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Dedu… Read Direct link

Read: Art. 29 – Exclusion of the right to input tax deduction Art. 29 – Exclusion of the right to input tax deductionArt. 29 Exclusion of the right to input tax deduction 1 There is no right to make an input tax deduction on supplies and the import of goods which are used to make supplies that are exempt without credit from the tax an… Read Direct link

Read: Art. 30 – Mixed use Art. 30 – Mixed useArt. 30 Mixed use 1 If the taxable person also uses goods, parts thereof or services outside their business activity, or uses the same within their business activity both for supplies entitling the taxable person to mak… Read Direct link

Read: Art. 31 – Own use Art. 31 – Own useArt. 31 Own use 1 If the conditions for input tax deduction are subsequently not fulfilled (own use), the input tax deduction must be corrected at the point in time at which the conditions are no longer fulfilled. The i… Read Direct link

Read: Art. 32 – Subsequent input tax deduction Art. 32 – Subsequent input tax deductionArt. 32 Subsequent input tax deduction 1 If the conditions for the input tax deduction arise later (subsequent input tax deduction), the input tax deduction may be made in the reporting period in which the conditions ar… Read Direct link

Read: Art. 33 – Reduction of the input tax deduction Art. 33 – Reduction of the input tax deductionArt. 33 Reduction of the input tax deduction 1 Flows of funds that are not deemed to be consideration (Art. 18 para. 2), do not result in a reduction of the input tax deduction, subject to paragraph 2. 2 The taxable per… Read Direct link

2Chapter 6 Calculation, Constitution and Prescription of the Tax Claim

3Section 1 Time of Assessment

Read: Art. 34 – Tax period Art. 34 – Tax periodArt. 34 Tax period 1 The tax is levied by tax period. 2 The tax period is the calendar year. 3 The FTA shall permit the taxable person on request to use the business year as the tax period. Not yet in effect. Not yet in… Read Direct link

Read: Art. 35 – Reporting period Art. 35 – Reporting periodArt. 35 Reporting period 1 Within the tax period, the tax shall be reported on a quarterly basis. For reporting using net tax rates (Art. 37 paras. 1 and 2), the tax shall be reported half-yearly. Amended by No I of the… Read Direct link

Read: Art. 35a – Annual reporting Art. 35a – Annual reportingArt. 35a Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Annual r… Read Direct link

3Section 2 Amount of the Tax Claim and Notification Procedure

Read: Art. 36 – Effective reporting method Art. 36 – Effective reporting methodArt. 36 Effective reporting method 1 In principle, the effective reporting method must be used. 2 When applying the effective reporting method, the tax claim is calculated as the difference between the domestic tax paya… Read Direct link

Read: Art. 37 – Reporting using the net tax rate and the flat tax rate methods Art. 37 – Reporting using the net tax rate and the flat tax rate methodsArt. 37 Reporting using the net tax rate and the flat tax rate methods 1 If a taxable person does not generate more than 5,024,000 francs turnover from taxable supplies annually and in the same period does not have to p… Read Direct link

Read: Art. 38 – Notification procedure Art. 38 – Notification procedureArt. 38 Notification procedure 1 If the tax calculated at the statutory rate on the sales price exceeds 10,000 francs or if the sale is made to a closely related person, the taxable person must fulfil their reporting an… Read Direct link

3Section 3 Constitution, Modification and Prescription of the Tax Claim

Read: Art. 39 – Form of reporting Art. 39 – Form of reportingArt. 39 Form of reporting 1 The tax shall be reported based on the agreed consideration. 2 The FTA shall allow taxable persons on application to report on the basis of the consideration collected. 3 The form of reportin… Read Direct link

Read: Art. 40 – Constitution of the tax claim Art. 40 – Constitution of the tax claimArt. 40 Constitution of the tax claim 1 If reporting is on the basis of agreed considerations, the right to make an input tax deduction is constituted at the time of receipt of the invoice. The turnover tax debt is incu… Read Direct link

Read: Art. 41 – Subsequent modification of the turnover tax liability and of the input tax deduction Art. 41 – Subsequent modification of the turnover tax liability and of the input tax deductionArt. 41 Subsequent modification of the turnover tax liability and of the input tax deduction 1 If the recipient of the supply corrects paid or agreed considerations, the turnover tax liability must be adjusted at the ti… Read Direct link

Read: Art. 42 – Prescription of the right to establish the tax Art. 42 – Prescription of the right to establish the taxArt. 42 Prescription of the right to establish the tax 1 The right to establish a tax claim prescribes five years from the end of the tax period in which the tax claim was established. 2 This prescriptive period is inte… Read Direct link

Read: Art. 43 – Validity of the tax claim Art. 43 – Validity of the tax claimArt. 43 Validity of the tax claim 1 The tax claim is made legally binding by: a. a ruling that has become legally binding, a decision on opposition that has become legally binding or a judgment that has become legally b… Read Direct link

Read: Art. 44 – Assignment and pledge of the tax claim Art. 44 – Assignment and pledge of the tax claimArt. 44 Assignment and pledge of the tax claim 1 The taxable person may assign and pledge their tax claim in accordance with the provisions of private law. 2 The rights of the FTA, namely to object and to take measures… Read Direct link

2Chapter 1 General Procedural Provisions

Read: Art. 65 – Principles Art. 65 – PrinciplesArt. 65 Principles Inserted by No I 2 of the FA of 18 June 2021 on Electronic Procedures in the Field of Taxation, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705). Inserted by No I 2 of the FA of 18 June 2021 on… Read Direct link

Read: Art. 65a – Electronic procedures Art. 65a – Electronic proceduresArt. 65a Inserted by No I 2 of the FA of 18 June 2021 on Electronic Procedures in the Field of Taxation, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705). Inserted by No I 2 of the FA of 18 June 2021 on Electroni… Read Direct link

2Chapter 2 Rights and Obligations of the Taxable Person

Read: Art. 66 – Registration and de-registration as a taxable person Art. 66 – Registration and de-registration as a taxable personArt. 66 Registration and de-registration as a taxable person 1 Persons who are taxable under Article 10 must register with the FTA of their own accord in writing within 30 days of the commencement of their tax liability… Read Direct link

Read: Art. 67 – Tax representation Art. 67 – Tax representationArt. 67 Tax representation 1 Taxable persons without a domicile, registered office or permanent establishment on Swiss territory must appoint a representative to perform their procedural obligations who has their domici… Read Direct link

Read: Art. 68 – Obligation to provide information Art. 68 – Obligation to provide informationArt. 68 Obligation to provide information 1 The taxable person must provide the FTA in good faith with information on all matters that to the best of their knowledge and belief could be of significance to tax liability… Read Direct link

Read: Art. 69 – Right to receive information Art. 69 – Right to receive informationArt. 69 Right to receive information In response to a written enquiry made by the taxable person about the VAT consequences of a specific set of circumstances, the FTA shall provide information within a reasonable perio… Read Direct link

Read: Art. 70 – Accounting and retention of records Art. 70 – Accounting and retention of recordsArt. 70 Accounting and retention of records 1 The taxable person must keep their books of account and records in accordance with the principles of commercial law. The FTA may in exceptional cases impose more extensive r… Read Direct link

Read: Art. 71 – Filing of the return Art. 71 – Filing of the returnArt. 71 Filing of the return 1 The taxable person must of their own accord file a return in respect of the tax claim in the prescribed form to the FTA within 60 days of the end of the reporting period. 2 If the tax liab… Read Direct link

Read: Art. 72 – Correction of errors in the return Art. 72 – Correction of errors in the returnArt. 72 Correction of errors in the return 1 If the taxable person discovers errors in their tax returns in the course of drawing up their annual accounts, they must correct them at the latest in the return for the repo… Read Direct link

2Chapter 3 Obligation of Third Parties to provide Information

Read: Art. 73 – Obligation of Third Parties to provide Information Art. 73Art. 73 1 Third parties obliged to provide information under paragraph 2 must at the request of the FTA and free of charge: a. provide all information that is necessary to establish tax liability or to calculate the tax… Read Direct link

2Chapter 4 Rights and Obligations of the Authorities

3Section 1 Confidentiality and Administrative Assistance

Read: Art. 74 – Confidentiality Art. 74 – ConfidentialityArt. 74 Confidentiality 1 Persons entrusted with or consulted on the execution of this Act must maintain confidentiality about the information of which they have become aware in the performance of their duties towards o… Read Direct link

Read: Art. 75 – Administrative assistance Art. 75 – Administrative assistanceArt. 75 Administrative assistance 1 The tax authorities of the Confederation, cantons, districts, administrative areas and communes shall support each other mutually in fulfilling their tasks; they must prepare the appr… Read Direct link

Read: Art. 75a – International administrative assistance Art. 75a – International administrative assistanceArt. 75a Inserted by Annex No 3 of the Tax Administrative Assistance Act of 28 Sept. 2012, in force since 1 Feb. 2013 (AS 2013 231; BBl 2011 6193). Inserted by Annex No 3 of the Tax Administrative Assistance Act of 28 S… Read Direct link

3Section 2 Data Protection

Read: Art. 76 – Processing of data Art. 76 – Processing of dataArt. 76 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Process… Read Direct link

Read: Art. 76a – Information system Art. 76a – Information systemArt. 76a Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Info… Read Direct link

Read: Art. 76b – Disclosure of personal data Art. 76b – Disclosure of personal dataArt. 76b Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Disc… Read Direct link

Read: Art. 76c – Safeguarding data and documents Art. 76c – Safeguarding data and documentsArt. 76c Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Safe… Read Direct link

Read: Art. 76d – Implementing provisions Art. 76d – Implementing provisionsArt. 76d Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Impl… Read Direct link

3Section 3 Securing the Correct Tax Payment

Read: Art. 77 – Review Art. 77 – ReviewArt. 77 Review The FTA shall review the fulfilment of the obligation to register as a taxable person and the tax returns and payments. Read Direct link

Read: Art. 78 – Audit Art. 78 – AuditArt. 78 Audit 1 The FTA may perform audits of taxable persons to the extent this is necessary to clarify the circumstances. For this purpose, these persons must grant the FTA access to their accounts and related receipt… Read Direct link

Read: Art. 79 – Assessment according to best judgement Art. 79 – Assessment according to best judgementArt. 79 Assessment according to best judgement 1 If no records or only incomplete records are available or if the results reported obviously do not reflect the true circumstances, the FTA shall make an assessment accord… Read Direct link

Read: Art. 79a – Administrative measures Art. 79a – Administrative measuresArt. 79a Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Administ… Read Direct link

Read: Art. 80 – Simplifications Art. 80 – SimplificationsArt. 80 Simplifications If the exact establishment of individual facts important to the assessment of the tax would cause excessive inconvenience to the taxable person, the FTA shall grant facilities and allow the tax t… Read Direct link

2Chapter 5 Ruling and Appeal Procedures

Read: Art. 81 – Principles Art. 81 – PrinciplesArt. 81 Principles 1 The provisions of the APASR 172.021 apply. Article 2 paragraph 1 APA does not apply to the VAT procedure. SR 172.021 2 The authorities shall establish the legally relevant circumstances ex officio.… Read Direct link

Read: Art. 82 – FTA rulings Art. 82 – FTA rulingsArt. 82 FTA rulings 1 The FTA shall issue ex officio or on application of the taxable person all rulings necessary for the imposition of the tax, in particular if: a. the existence or scale of the tax liability is dispu… Read Direct link

Read: Art. 83 – Opposition Art. 83 – OppositionArt. 83 Opposition 1 Rulings of the FTA may be contested by filing opposition within 30 days of notification. 2 Opposition must be filed with the FTA in writing. It must contain the petition, the grounds for opposition… Read Direct link

Read: Art. 84 – Costs and compensation Art. 84 – Costs and compensationArt. 84 Costs and compensation 1 In general, no costs are charged in ruling and opposition procedures. No legal costs are awarded. 2 Regardless of the outcome of the proceedings, procedural costs may be imposed on the p… Read Direct link

Read: Art. 85 – Review, explanation and correction Art. 85 – Review, explanation and correctionArt. 85 Review, explanation and correction The review, explanation and correction of assessment notices, rulings and opposition decisions of the FTA are governed by Articles 66–69 APASR 172.021. SR 172.021 Read Direct link

2Chapter 6 Collection

Read: Art. 86 – Payment of the tax Art. 86 – Payment of the taxArt. 86 Payment of the tax 1 The taxable person must settle the tax claim that arose in the reporting period within 60 days of the end of that period. 2 If the taxable person makes no payment or a payment that is obviou… Read Direct link

Read: Art. 86a – Provisional tax collection in the case of annual reporting Art. 86a – Provisional tax collection in the case of annual reportingArt. 86a Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Provisio… Read Direct link

Read: Art. 87 – Interest on late payment Art. 87 – Interest on late paymentArt. 87 Interest on late payment 1 In the event of late payment, interest is payable without reminder. 1bis In the case of provisional tax collection under the annual reporting method, interest is payable on the amount… Read Direct link

Read: Art. 88 – Refunds to the taxable person Art. 88 – Refunds to the taxable personArt. 88 Refunds to the taxable person 1 If the tax return or the instalments paid against the tax claim result in a surplus in favour of the taxable person, this shall be reimbursed to the taxable person. Amended by No… Read Direct link

Read: Art. 89 – Debt enforcement Art. 89 – Debt enforcementArt. 89 Debt enforcement 1 If the claim for tax, interest, costs and fines is not satisfied, the FTA shall instigate debt enforcement proceedings and take whatever civil and enforcement measures that serve the purpose.… Read Direct link

Read: Art. 90 – Payment facilities Art. 90 – Payment facilitiesArt. 90 Payment facilities 1 If payment of the tax, interest and costs within the prescribed period causes the taxable person significant hardship, the FTA and the taxable person may agree on an extension of the payment… Read Direct link

Read: Art. 91 – Prescription of the right to collect tax Art. 91 – Prescription of the right to collect taxArt. 91 Prescription of the right to collect tax 1 The right to enforce the tax claim, interest and costs prescribes five years from the time when the corresponding claim becomes legally binding. 2 The prescriptive peri… Read Direct link

Read: Art. 92 – Tax remission Art. 92 – Tax remissionArt. 92 Tax remission 1 The FTA may abate bindingly assessed taxes in whole or in part if the taxable person: a. has for an excusable reason not invoiced and collected the tax, a retroactive transfer is not possible or… Read Direct link

2Chapter 7 Security for the Tax

Read: Art. 93 – Security Art. 93 – SecurityArt. 93 Security 1 The FTA may require security for taxes, interest and costs, even if they are not bindingly assessed or due, if: a. their payment on time appears to be at risk; b. the taxable person makes preparations… Read Direct link

Read: Art. 93a – Security for tourist exports Art. 93a – Security for tourist exportsArt. 93a Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Security… Read Direct link

Read: Art. 94 – Other collateral measures Art. 94 – Other collateral measuresArt. 94 Other collateral measures 1 A surplus in favour of the taxable person resulting from the tax return or from the difference between the instalments paid and the tax claim may: Amended by No I of the FA of 16 June… Read Direct link

Read: Art. 95 – Deletion from the Commercial Register Art. 95 – Deletion from the Commercial RegisterArt. 95 Deletion from the Commercial Register A legal entity or a permanent establishment of a foreign business may not be deleted from the Swiss Commercial Register until the FTA has notified the administration compete… Read Direct link

2Chapter 1 Implementing Provisions

Read: Art. 107 – Federal Council Art. 107 – Federal CouncilArt. 107 Federal Council 1 The Federal Council: a. regulates the relief from VAT for beneficiaries under Article 2 of the Host State Act of 22 June 2007SR 192.12 who are exempt from liability for tax; SR 192.12 b. deter… Read Direct link

Read: Art. 108 – Federal Department of Finance Art. 108 – Federal Department of FinanceArt. 108 Federal Department of Finance The FDF: a. defines market conform interest rates for interest on late payment and refunds and updates them periodically; b. determines the cases in which interest on late payment… Read Direct link

Read: Art. 109 – Consultative committee Art. 109 – Consultative committeeArt. 109 Consultative committee 1 The Federal Council may appoint a consultative committee comprising representatives of taxable persons, the cantons, academia, tax specialists, and consumers. Amended by No I of the FA… Read Direct link

2Chapter 2 Repeal and Amendment of Current Law

Read: Art. 110 – Repeal of current law Art. 110 – Repeal of current lawArt. 110 Repeal of current law The VAT Act of 2 September 1999 [AS 2000 1300, 1134;2001 3086;2002 1480;2004 4719 Annex No II 5; 2005 4545 Annex No 2;2006 2197 Annex No 52, 2673, 5379 Annex No II 5;2007 1411 Annex No 7,… Read Direct link

Read: Art. 111 – Amendment of current law Art. 111 – Amendment of current lawArt. 111 Amendment of current law The following federal acts are amended as follows: … The amendments may be consulted under AS 2009 5203. The amendments may be consulted under AS 2009 5203. Read Direct link

2Chapter 3 Transitional Provisions

Read: Art. 112 – Application of the previous law Art. 112 – Application of the previous lawArt. 112 Application of the previous law 1 The previous statutory provisions and the regulations issued on the basis thereof remain, subject to Article 113, applicable to all matters that occurred and legal circumstance… Read Direct link

Read: Art. 113 – Application of the new law Art. 113 – Application of the new lawArt. 113 Application of the new law 1 In order to determine whether the exemption from tax liability under Article 10 paragraph 2 exists when this Act comes into force, the new law shall be applied to the supplies taxab… Read Direct link

Read: Art. 114 – Election options Art. 114 – Election optionsArt. 114 Election options 1 Taxable persons may, when this Act comes into force, again make use of the election options provided for in this Act. If the election options are linked to specific deadlines, they begin to r… Read Direct link

Read: Art. 115 – Change of the tax rates Art. 115 – Change of the tax ratesArt. 115 Change of the tax rates 1 If the tax rates change, Articles 112 and 113 apply by analogy. The Federal Council shall update the maximum amounts laid down in Article 37 paragraph 1 as appropriate. Amended by No I… Read Direct link

Read: Art. 115a – Transitional provision to the Amendment of 30 September 2016 Art. 115a – Transitional provision to the Amendment of 30 September 2016Art. 115a Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). The correction by the Federal Assembly Drafting Committee dated 30 Aug. 2017 concerns the Italian text onl… Read Direct link

Read: Art. 115b – Transitional provisions to the amendment of 16 June 2023 Art. 115b – Transitional provisions to the amendment of 16 June 2023Art. 115b Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Transit… Read Direct link

2Chapter 4 Referendum and Commencement

Read: Art. 116 – Referendum and Commencement Art. 116Art. 116 1 This Act is subject to an optional referendum. The deadline for a referendum for this Act expired on 1 Oct. 2009 (BBI 2009 4407). The deadline for a referendum for this Act expired on 1 Oct. 2009 (BBI 2009 44… Read Direct link