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. 50 Applicable law
For the tax on the import of goods, the customs legislation applies, unless the following provisions provide otherwise.
Art. 51 Tax liability
1 Any person who is a customs debtor under Article 70 paragraphs 2 and 3 CustA is liable to the tax. 2 Joint and several liability under Article 70 paragraph 3 CustA does not apply to persons who file customs declarations commercially (Art. 109 CustA) if the importer: a. is entitled to make an input tax deduction (Art. 28); b. has the import tax debt charged via the FOCBS’s centralised settlement procedure (CSP) account; and c. has commissioned the person who files customs declarations commercially to act as their direct agent. 3 The FOCBS may require the person who issues customs declarations commercially to provide evidence of their authority as an agent.
Para. 1 — SR 631.0 Para. 2 let. b — Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Para. 2 let. b — Expression in accordance with No I 18 of the O of 12 June 2020 on the Amendment of Legislation as a consequence of the Change to the Name of the Federal Customs Administration as part of its further Development, in force since 1 Jan. 2022 (AS 2020 2743). This change has been made throughout the text. Para. 3 — Amended by No I of the FA of 30 S
Art. 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 CustA for free circulation by persons arriving by air from abroad. 2 If, on the import of data storage media, no market value can be established and if the import is not exempt from tax under Article 53, no import tax is due thereon and the provisions concerning the acquisition tax (Art. 45–49) apply. 3 The provisions of Article 19 apply to a plurality of supplies.
Para. 1 let. b — SR 631.0 Para. 1 let. b — Amended by No I 2 of the FA of 17 Dec. 2010 on the Purchase of Goods in Duty-Free Shops at Airports, in force since 1 June 2011 (AS 2011 1743; BBl 2010 2169). Para. 2 — Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Art. 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 by recognised medical institutions and hospitals and of human whole blood by persons possessing the necessary licence; c. works of art that were personally created by painters or sculptors and are brought onto Swiss territory by them or on their behalf, subject to Article 54 paragraph 1 letter c; d. goods that are exempt from customs duties under Article 8 paragraph 2 letters b–d, g and i–l CustA; e. goods under Article 23 paragraph 2 number 8 that are imported as part of a supply of goods by airlines under Article 23 paragraph 2 number 8 or are brought onto Swiss territory by such airlines, provided they have procured the goods prior to import as part of a supply of goods and after the import use them for their own business activities entitling the taxable person to make an input tax deduction (A
Para. 1 let. d — SR 631.0 Para. 1 let. g — 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. m — Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).
Art. 54 Assessment basis
1 The tax is calculated: a. on the consideration, if the goods are imported in fulfilment of a sales or commission transaction; b. on the consideration for supplies of goods under work and labour contracts or for work within the meaning of Article 3 letter d number 2 using goods released for free circulation (Art. 48 CustA) and carried out by a person not registered on Swiss territory as a taxable person; c. on the consideration for work carried out abroad on behalf of artists and sculptors on their own works of art (Art. 3 let. d no. 2), provided the works of art were brought onto Swiss territory by them or on their behalf; d. on the consideration for the use of goods that were imported for temporary admission under Articles 9 and 58 CustA, provided the amount of tax due on this consideration is substantial; if no or a reduced consideration is demanded for the temporary use, the consideration that would be charged by an independent third party applies; e. on the consideration for the
Art. 54 — 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. b — SR 631.0 Para. 1 let. g — The correction by the Federal Assembly Drafting Committee dated 28 April 2016, published on 10 May 2016, concerns the French text only (AS 2016 1357). Para. 3 let. b — The correction by the Federal Assembly Drafting Committee dated 28 April 2016, published on 10 May 2016, concerns the French text only (AS 2016 1357).
Art. 55 Tax rates
1 The tax on the import of goods is 8.1 per cent, subject to paragraph 2. 2 The tax is 2.6 per cent on the import of goods under Article 25 paragraph 2 letter a and abis.
Art. 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).
Art. 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 CustA). 2 Taxable persons under Article 51 who settle the import tax debt via the CSP are allowed a period of 60 days after issue of the invoice to make payment; exceptions are imports made by tourists, which must be reported orally for customs assessment. 3 In relation to security, facilities may be granted if collection of the tax is not endangered as a result. 4 The import tax debt prescribes at the same time as the customs debt (Art. 75 CustA). The prescriptive period is suspended for as long as criminal proceedings in respect of tax offences under this Act are in process and the person liable for payment has been informed (Art. 104 para. 4). 5 If the import tax debt changes as a result of subsequent adjustment of the consideration, in particular as a result of revision of the contract or because of price adjustments between related businesses based on recognised guidelines, the tax that has been assess
Para. 1 — SR 631.0
Art. 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 the payment terms granted; b. where the tax is levied on the consideration under Article 54 paragraph 1 letter d: on expiry of the payment terms granted; c. where an improper reimbursement of taxes is reclaimed: on the date of reimbursement; d. in all other cases: on the incurrence of the import tax debt under Article 56. 3 The liability for interest on late payment also continues during appeal proceedings and instalment payments.
Art. 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 CustA) are first provisionally assessed (Art. 39 CustA) and at the time of acceptance of the customs declaration, the importer was registered on Swiss territory as a taxable person; c. goods conditionally assessed (Art. 49, 51 para. 2 letter b, 58 and 59 CustA) on conclusion of the customs procedure: 1. are re-exported, or 2. are placed under another customs procedure (Art. 47 CustA); cbis. in the case of goods conditionally assessed, the importer was registered on Swiss territory as a taxable person at the time of acceptance of the customs declaration; d. … e. the goods must be declared periodically for the customs assessment procedure (Art. 42 para. 1 letter c CustA) or are subsequently assessed under a simplified customs assessment procedure (Art. 42 para. 2 CustA) and the importer was registered on Swiss territory as a taxable person
let. b — SR 631.0 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). let. cbis — Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). let. d — Repealed by No I of the FA of 30 Sept. 2016, with effect from 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Art. 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 due as a result of a subsequent assessment of the goods under Articles 34 and 51 paragraph 3 CustA or because of their re-export under Articles 49 paragraph 4, 51 paragraph 3, 58 paragraph 3 and 59 paragraph 4 CustA if the importer is registered on Swiss territory as a taxable person and may deduct the tax payable or paid to the FOCBS as input tax under Article 28. 3 The right prescribes five years from the end of the calendar year in which it was constituted. 4 The prescriptive period is interrupted if the right is enforced against the FOCBS. 5 It is suspended for as long as appeal proceedings in respect of the enforcement of the right are pending. 6 The right to a refund of excess taxes imposed or taxes not due in any event prescribes 15 years from the end of the calendar year in which it was constituted.
Para. 2 — SR 631.0
Art. 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 without prior handover to a third party as part of a supply of goods on Swiss territory and without having been used earlier; or b. the goods were used on Swiss territory, but are re-exported as a result of cancellation of the supply of goods; in this case the refund is reduced by the amount that represents the tax on the consideration for use of the goods or on the loss of value caused by use of the goods and on the non-refunded import customs duties and duties based on non-customs-based federal laws. 2 The tax is refunded only if: a. the re-export takes place within five years of the end of the calendar year in which the tax was imposed; and b. the goods exported are proven to be identical to those imported earlier. 3 The refund may in a specific case be made dependent on proper declaration in the import sta
Para. 4 — SR 631.0
Art. 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 receipt of the written claim by the FOCBS; b. in respect of refunds of the tax as a result of re-export under Article 60: from the 61st day after receipt of the application by the FOCBS; c. in respect of procedures with conditional payment liability (Art. 49, 51, 58 and 59 CustA): from the 61st day after due conclusion of the procedure. 2 The interest-free period of 60 days does not begin to run until: a. all documents necessary to establish the facts and evaluate the request have been received by the FOCBS; b. the objection to the assessment decision satisfies the requirements of Article 52 of the Federal Act of 20 December 1968 on Administrative Procedure (APA); c. the bases for calculating the tax on the consideration under Article 54 paragraph 1 letter d are known to the FOCBS. 3 Refund inte
Para. 1 let. c — SR 631.0 Para. 2 let. b — SR 172.021
Art. 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 necessary to examine the facts significant to the assessment of the tax. Articles 68–70, 73–75 and 79 apply by analogy. The FOCBS may, by agreement with the FTA, transfer investigations relating to persons registered on Swiss territory as taxable persons to the FTA.
Art. 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. taxable importers registered with the FTA that report using the effective method, provided they regularly import and export goods and this regularly results in significant input tax surpluses; b. suppliers in accordance with Article 20a who are registered as taxable persons, provided that no administrative measure in accordance with Article 79a has been ordered against them. 2 If the goods imported under the transfer procedure are further processed or finished on Swiss territory after the import, the FTA may authorise taxable persons to supply the processed or finished goods to other taxable persons without calculating the tax. 3 The Federal Council stipulates the details of the transfer procedure.
Para. 1 let. b — Amended by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).
Art. 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 CustA), a customs warehousing procedure (Art. 50–57 CustA), a temporary admission procedure (Art. 58 CustA) or a procedure of inward processing (Art. 59 CustA) are destroyed in whole or in part by chance, act of God or with official approval; b. goods released for free circulation by official decree are destroyed in whole or in part or are again exported from Swiss territory; c. a subsequent claim in terms of Article 85 CustA would, in view of special circumstances, constitute an unreasonable burden on the taxable person under Article 51; d. the person responsible for the customs declaration (e.g. the forwarding agent) cannot recover the tax from the importer because of the latter's insolvency, and the importer was at the time of the acceptance of the customs declaration registered as a taxable person on Swiss territory; insolvenc
Para. 1 let. a — SR 631.0