Value Added Tax Act (VAT Act)
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 45 Liability for acquisition tax
1 The following are subject to the acquisition tax: a. supplies of services by businesses based abroad that are not entered in the Register of Taxable Persons where the place of supply under Article 8 paragraph 1 is situated on Swiss territory, with the exception of telecommunication or electronic services supplied to non-taxable recipients; b. the import of data storage media without market value with the services and rights included therein (Art. 52 para. 2); c. supplies of immovable goods on Swiss territory that are not subject to import tax and which are made by businesses based abroad and which are not entered in the Register of Taxable Persons, with the exception of making such goods available for use or exploitation; d. the supply of electricity in cables, gas via the natural gas distribution network and district heating by businesses based abroad to persons liable to tax on Swiss territory; e. the transfer of emission allowances, certificates and attestations for emission reduc
Para. 1 let. a — Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Para. 1 let. c — Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Para. 1 let. d — Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Para. 1 let. e — Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Para. 2 — Amended by No
Art. 45a Supplies not subject to acquisition tax
Supplies that are exempt from domestic tax without credit under Article 21 or exempt from the domestic tax under Article 23 are not subject to the acquisition tax.
Art. 45a — Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Art. 46 Tax assessment and tax rates
The provisions of Articles 24 and 25 apply to tax assessment and the tax rates.
Art. 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 persons under Article 45 paragraph 2 letter b is the calendar year.
Art. 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 under Article 45 paragraph 2 letter a who report on the basis of agreed considerations (Art. 40 para. 1) at the time of receipt of the invoice, and for supplies without invoicing on payment of the consideration. 2 Prescription of the right to establish the tax and legally binding effect are governed by Articles 42 and 43.
Art. 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.