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Art. 30 – Mixed use

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Art. 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 make an input tax deduction and for supplies that are excluded from input tax deduction, the taxable person must correct the input tax deduction in proportion to their use.

2

If such a pre-supply is predominantly used in the course of the business activity involving supplies entitling the taxable person to make an input tax deduction, the input tax may be deducted in full and corrected at the end of the tax period (Art. 31).

Legal act context
SR 641.20 · VAT Act · Federal act · Federal Act of 12 June 2009 on Value Added Tax (Value Added Tax Act, VAT Act)
Structure path
Title 2 Domestic Tax Chapter 5 Input Tax Deduction
Language
English (en)
Data status
2025-03-31

Available language versions

Deutschde Françaisfr Italianoit Englishen

The official sources and versions published by the competent authorities remain authoritative.

Contents of this enactment

Document textGeneral document text1ArticlesRegular articles in this version132Final and transitional provisionsFinal and transitional provisions in this version1
Document text1
Articles132
1Title 1 General Provisions
Art. 1 – Subject and principlesArt. 1 Subject and principles 1 The Confederation shall levy a general consumption tax based on the system of net all-phase taxation with input tax deduction (Value Added Tax). The purpose of the tax is to tax non-busin… Direct link
Art. 2 – Relationship to cantonal lawArt. 2 Relationship to cantonal law 1 Ticket taxes and taxes on the transfer of title that are imposed by the cantons and communes do not qualify as taxes of the same nature as those defined in Article 134 of the Federa… Direct link
Art. 3 – DefinitionsArt. 3 Definitions In this Act: a. Swiss territory means the territory of the Swiss Confederation together with the customs enclaves according to Article 3 paragraph 2 of the Customs Act of 18 March 2005SR 631.0 (CustA)… Direct link
Art. 4 – Samnaun and SampuoirArt. 4 Samnaun and Sampuoir 1 As long as the valley areas of Samnaun and Sampuoir remain outside Swiss customs territory, this Act applies in both valley areas only to services. As the legal successor to the commune of… Direct link
Art. 5 – IndexationArt. 5 Amended by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Amended by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Indexation T… Direct link
Art. 6 – Passing on of the taxArt. 6 Passing on of the tax 1 The passing on of the tax is based on agreements governed by private law. 2 The civil courts are competent to judge disputes about the passing on of the tax. Direct link
Art. 7 – Place of supply of goodsArt. 7 Place of supply of goods 1 The place of supply of goods is the place where: a. the good is located at the time of transfer of the power to dispose commercially of it, of its delivery or of its being made availabl… Direct link
Art. 8 – Place of supply of a serviceArt. 8 Place of supply of a service 1 The place of supply of a service is deemed, subject to paragraph 2, to be the place at which the recipient of the service has its registered office or a permanent establishment for… Direct link
Art. 9 – Avoidance of distortion of competitionArt. 9 Avoidance of distortion of competition In order to avoid a distortion of competition due to the double taxation or non-taxation of cross-border supplies, the Federal Council may, in divergence from Article 3, reg… Direct link
1Title 2 Domestic Tax
2Chapter 1 Taxable Person
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… Direct link
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.… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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. Direct link
2Chapter 2 Object of Taxation
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
2Chapter 3 Assessment Basis and Tax Rates
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… Direct link
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… Direct link
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… Direct link
2Chapter 4 Invoicing and VAT Details
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… Direct link
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… Direct link
2Chapter 5 Input Tax Deduction
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… Direct link
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… Direct link
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… Direct link
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… Current article Direct link
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… Direct link
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… Direct link
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… Direct link
2Chapter 6 Calculation, Constitution and Prescription of the Tax Claim
3Section 1 Time of Assessment
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… Direct link
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… Direct link
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… Direct link
3Section 2 Amount of the Tax Claim and Notification Procedure
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… Direct link
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… Direct link
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… Direct link
3Section 3 Constitution, Modification and Prescription of the Tax Claim
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
1Title 3 Acquisition Tax
Art. 45 – Liability for acquisition taxArt. 45 Liability for acquisition tax 1 The following are subject to the acquisition tax: a. 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 F… Direct link
Art. 45a – Supplies not subject to acquisition taxArt. 45a 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). Supp… Direct link
Art. 46 – Tax assessment and tax ratesArt. 46 Tax assessment and tax rates The provisions of Articles 24 and 25 apply to tax assessment and the tax rates. Direct link
Art. 47 – Tax and reporting periodArt. 47 Tax and reporting period 1 For taxable persons under Article 45 paragraph 2 letter a, the same tax and reporting periods apply as for the domestic tax (Art. 34 and 35). 2 The tax and reporting period for taxable… Direct link
Art. 48 – Constitution and prescription of the right to establish the acquisition tax debtArt. 48 Constitution and prescription of the right to establish the acquisition tax debt 1 The acquisition tax debt is incurred: a. with the payment of the consideration for the supply; b. in the case of taxable persons… Direct link
Art. 49 – Joint and several liability, tax succession and substitutionArt. 49 Joint and several liability, tax succession and substitution For joint and several liability, tax succession and substitution, the provisions of Articles 15–17 apply. Direct link
1Title 4 Import Tax
Art. 50 – Applicable lawArt. 50 Applicable law For the tax on the import of goods, the customs legislation applies, unless the following provisions provide otherwise. Direct link
Art. 51 – Tax liabilityArt. 51 Tax liability 1 Any person who is a customs debtor under Article 70 paragraphs 2 and 3 CustASR 631.0 is liable to the tax. SR 631.0 2 Joint and several liability under Article 70 paragraph 3 CustA does not apply… Direct link
Art. 52 – Taxable objectArt. 52 Taxable object 1 The taxable object is: a. the import of goods, including the services and rights contained therein; b. the release of goods under Article 17 paragraph 1bis CustASR 631.0 for free circulation by… Direct link
Art. 53 – Tax exempt importsArt. 53 Tax exempt imports 1 Exempt from the tax is the import of: a. goods in small quantities, of insignificant value or with an insignificant tax amount; the FDF shall issue more detailed provisions; b. human organs… Direct link
Art. 54 – Assessment basisArt. 54 Assessment basis 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 20… Direct link
Art. 55 – Tax ratesArt. 55 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 force since 1 Jan. 2024 (AS 2022 863). Amended by No I of the O of 9 Dec. 2022 on the Incr… Direct link
Art. 56 – Incurrence, prescription and payment of the import tax debtArt. 56 Incurrence, prescription and payment of the import tax debt 1 The import tax debt is incurred at the same time as the customs debt (Art. 69 CustASR 631.0). SR 631.0 2 Taxable persons under Article 51 who settle… Direct link
Art. 57 – Interest on late paymentArt. 57 Interest on late payment 1 If the import tax debt is not paid on time, interest on the late payment is due. 2 The liability for interest on late payment begins: a. where payment is made via the CSP: on expiry of… Direct link
Art. 58 – Exceptions to liability for interest on late paymentArt. 58 Exceptions to liability for interest on late payment Interest on late payment is not imposed if: a. the import tax debt has been secured by a cash deposit; b. goods released for free circulation (Art. 48 CustASR… Direct link
Art. 59 – Right to refund of the tax and prescriptionArt. 59 Right to refund of the tax and prescription 1 Where excess taxes have been imposed or taxes are not due, there is a right to a refund. 2 Not refunded are excess taxes imposed, taxes not due and taxes no longer d… Direct link
Art. 60 – Refund because of re-exportArt. 60 Refund because of re-export 1 The tax imposed on import shall be refunded on application if the conditions for an input tax deduction under Article 28 are not met and: a. the goods are re-exported unaltered with… Direct link
Art. 61 – Refund interestArt. 61 Refund interest 1 Refund interest shall be paid in respect of the period that elapses before the refund is paid: a. in the case of refunds of excess tax or tax not due under Article 59: from the 61st day after r… Direct link
Art. 62 – Competence and procedureArt. 62 Competence and procedure 1 The import tax is levied by the FOCBS. It issues the necessary orders and rulings. 2 The executive bodies of the FOCBS are authorised to undertake all the investigations that are neces… Direct link
Art. 63 – Transfer of the tax paymentArt. 63 Transfer of the tax payment 1 The following taxable persons may declare the tax payable on the import of goods in their periodic tax return to the FTA instead of paying it to the FOCBS (transfer procedure): a. t… Direct link
Art. 64 – Tax remissionArt. 64 Tax remission 1 A remission may be granted for all or part of the import tax, if: a. goods held in the custody of the FOCBS or made subject to a transit procedure (Art. 49 CustASR 631.0), a customs warehousing p… Direct link
1Title 5 Procedural Law for Domestic and Acquisition Tax
2Chapter 1 General Procedural Provisions
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… Direct link
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… Direct link
2Chapter 2 Rights and Obligations of the 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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
2Chapter 3 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… Direct link
2Chapter 4 Rights and Obligations of the Authorities
3Section 1 Confidentiality and Administrative Assistance
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… Direct link
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… Direct link
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… Direct link
3Section 2 Data Protection
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
3Section 3 Securing the Correct Tax Payment
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. Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
2Chapter 5 Ruling and Appeal Procedures
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.… Direct link
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… Direct link
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… Direct link
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… Direct link
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 Direct link
2Chapter 6 Collection
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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.… Direct link
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… Direct link
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… Direct link
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… Direct link
2Chapter 7 Security for the Tax
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… Direct link
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… Direct link
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… Direct link
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… Direct link
1Title 6 Criminal Provisions
Art. 96 – Tax evasionArt. 96 Tax evasion 1 Any person who wilfully or negligently reduces the tax claim to the detriment of the state: a. by not declaring in a tax period all receipts, declaring receipts from supplies exempt from the tax th… Direct link
Art. 97 – Determination of the penalty and aggravated tax evasionArt. 97 Determination of the penalty and aggravated tax evasion 1 The fine is determined by applying Article 106 paragraph 3 of the Swiss Criminal Code (SCC)SR 311.0; Article 34 SCC may be applied by analogy. If the tax… Direct link
Art. 98 – Infringement of procedural obligationsArt. 98 Infringement of procedural obligations Any person who wilfully or negligently: a. does not register as a taxable person; b. despite being issued with a written demand, does not submit a tax return on time; c. do… Direct link
Art. 99 – Receiving untaxed goodsArt. 99 Receiving untaxed goods Any person who purchases, receives as a gift, receives as a pledge or otherwise takes possession of, conceals, helps to sell or brings into circulation goods, in respect of which they kno… Direct link
Art. 100 – Violations in business operationsArt. 100 Violations in business operations If a fine not exceeding 100,000 francs would be applicable and if the tracing of the offenders under Article 6 ACLASR 313.0 would require investigations the cost of which would… Direct link
Art. 101 – Concurrent offencesArt. 101 Concurrent offences 1 Articles 7, 9, 11 and 12 paragraphs 4 and 13 ACLASR 313.0 do not apply. SR 313.0 2 The imposition of a penalty under Article 98 letter a of this Act does not preclude the imposition of a p… Direct link
Art. 102 – Self-reportingArt. 102 Self-reporting 1 Taxable persons who report themselves for an offence under this Act before it comes to the attention of the competent authority will not be prosecuted if: a. they assist the authority in a reas… Direct link
Art. 103 – ProsecutionArt. 103 Prosecution 1 With the exception of Articles 63 paragraphs 1 and 2, 69 paragraph 2, 73 paragraph 1 last sentence and 77 paragraph 4, the ACLASR 313.0 governs prosecution. SR 313.0 2 Prosecution is the responsib… Direct link
Art. 104 – Procedural guaranteesArt. 104 Procedural guarantees 1 The accused has the right to fair criminal proceedings in accordance with the Federal Constitution and the relevant legislation on criminal procedure. 2 The accused is not obliged to inc… Direct link
Art. 105 – Prescription of the right to prosecuteArt. 105 Prescription of the right to prosecute 1 The right to initiate a criminal investigation prescribes as follows: a. for infringements of procedural obligations: at the time when the tax claim relating to the offe… Direct link
Art. 106 – Collection of fines and costs and prescriptionArt. 106 Collection of fines and costs and prescription 1 The fines and costs imposed in the criminal proceedings in respect of tax offences are collected in accordance with Articles 86–90. Article 36 SCCSR 311.0 applie… Direct link
1Title 7 Final Provisions
2Chapter 1 Implementing Provisions
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… Direct link
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… Direct link
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… Direct link
2Chapter 2 Repeal and Amendment 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,… Direct link
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. Direct link
2Chapter 3 Transitional Provisions
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
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… Direct link
2Chapter 4 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… Direct link
Final and transitional provisions1
Transitional Provision to the Amendment of 19 March 2010Transitional Provision to the Amendment of 19 March 2010Direct link

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