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.
Chapter 1 General Procedural Provisions
Art. 65 Principles
1 The FTA is responsible for the imposition and the collection of the domestic and the acquisition tax. 2 In order to ensure that the tax is imposed and collected in accordance with the law, the FTA shall issue all the necessary instructions, unless the issue of such is expressly reserved to another authority. 3 It publishes without delay all good practice regulations that are not exclusively of an internal administrative nature. 4 All administrative acts must be carried out expeditiously. 5 The taxable person may be burdened by the tax imposition only to the extent this is absolutely necessary for enforcement of this Act.
Art. 65 — 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).
Art. 65a Electronic procedures
1 The Federal Council may stipulate the electronic conduct of procedures under this Act. In doing so, it shall regulate the modalities of such conduct. 2 The FTA shall ensure the authenticity and integrity of the data in electronic procedures. 3 For the electronic filing of submissions whose signature is required by law, it may accept a different electronic confirmation of the information by the person submitting it from a qualified electronic signature.
Art. 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).
Chapter 2 Rights and Obligations of the Taxable Pe
Art. 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. The Administration shall issue them with a non-transferable number in accordance with the requirements of the Federal Act of 18 June 2010 on the Business Identification Number, which is registered. 2 If tax liability ends in accordance with Article 14 paragraph 2, the taxable person must de-register with the FTA in writing within 30 days of the end of the business activity, and at the latest on conclusion of the liquidation proceedings. 3 Persons who become taxable solely because of the acquisition tax (Art. 45 para. 2) must register with the FTA in writing within 60 days of the end of the calendar year in which they are liable for tax and at the same time declare the supplies procured.
Para. 1 — SR 431.03 Para. 1 — Second sentence amended by Annex No 2 of the FA of 18 June 2010 on the Business Identification Number, in force since 1 Jan. 2011 (AS 2010 4989; BBl 2009 7855).
Art. 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 domicile or registered office in Switzerland. 1bis The FTA may dispense with the appointment of a representative in accordance with paragraph 1 provided the fulfilment of the procedural obligations by the taxable person and the prompt enforcement of this Act are guaranteed in another way; the foregoing is subject to any specific statutory provisions that may apply. 2 In the case of group taxation (Art. 13), the VAT group must appoint a representative domiciled or with place of business in Switzerland to fulfil their procedural obligations. 3 The appointment of a representative under paragraphs 1 and 2 does not constitute a permanent establishment in accordance with the direct tax provisions.
Para. 1 — Amended by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Para. 1bis — Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).
Art. 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 or for assessment of the tax, and must submit the documents required. 2 Professional confidentiality as protected by law is reserved. Persons subject to professional confidentiality are obliged to open their books or records, but may conceal the names and addresses of their clients or replace them with codes, but not their domicile, registered office or permanent establishment. In cases of doubt, at the request of the FTA or of the taxable person, the president of the competent chamber of the Federal Administrative Court shall appoint neutral experts as controlling bodies.
Art. 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 period. The information is legally binding on the enquiring taxable person and the FTA; it may not be used in relation to any other set of circumstances.
Art. 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 recording obligations if this is essential for proper imposition of the VAT. 2 The taxable person must retain in a proper manner their books of account, receipts, business documents and other records until the right to establish the tax claim has prescribed (Art. 42 para. 6). Articles 958f of the Code of Obligations applies. 3 Business documents that are required in connection with the calculation of a subsequent input tax deduction and own use of immovable goods must be retained for 20 years (Art. 31 para. 3 and 32 para. 2). 4 The Federal Council shall stipulate the conditions under which receipts that are necessary under this Act for enforcement of the tax may be transmitted and retained in paperless form.
Para. 2 — SR 220 Para. 2 — Second sentence amended by Annex No 4 of the FA of 23 Dec. 2011 (Accounting Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).
Art. 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 liability ends, the period runs from this date.
Art. 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 reporting period in which the 180th day after the end of the relevant business year falls. 2 The taxable person is obliged to retrospectively correct recognised errors in returns relating to past tax periods unless the tax claims for these tax periods have become legally binding or have prescribed. 3 The retrospective corrections of the returns must be notified in the form specified by the FTA. 4 In the case of system-based errors that are difficult to ascertain, the FTA may grant the taxable person facilities under Article 80.
Chapter 3 Obligation of Third Parties to provide I
Art. 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 claim against a taxable person; b. permit the inspection of books of account, receipts, business documents and other records if the required information is not available from the taxable person. 2 A third party obliged to provide information is a person who: a. could be a taxable person; b. is liable for the tax in addition to or instead of the taxable person; c. has received or supplied goods or services; d. holds a qualifying interest in a company subject to group taxation; e. brings together suppliers and supply recipients with the aid of a digital platform. 3 Professional confidentiality as protected by law is reserved.
Para. 2 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).
Chapter 4 Rights and Obligations of the Authoritie
Section 1 Confidentiality and Administrative Assis
Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Art. 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 other authorities and private persons and must not grant unauthorised persons access to official documents. 2 There is no duty of confidentiality: a. when providing administrative assistance under Article 75 and in fulfilling an obligation to report criminal acts; b. towards executive bodies of the judiciary or administration if the authority entrusted with the implementation of this Act has been authorised by the Federal Department of Finance to provide information; c. in a particular case towards the debt enforcement and bankruptcy authorities or in the reporting of debt enforcement or bankruptcy offences to the disadvantage of the FTA; d. for the following information on taxable persons listed in the Register of Taxable Persons: registration number, address, business activity and beginning an
Para. 2 let. d — Amended by Annex No 2 of the FA of 18 June 2010 on the Business Identification Number, in force since 1 Jan. 2011 (AS 2010 4989; BBl 2009 7855). Para. 2 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).
Art. 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 appropriate reports, provide the information required and permit the inspection of files free of charge. 2 The administrative authorities of the Confederation and the autonomous federal organisations and establishments and all other authorities of the cantons, districts, administrative areas and communes not mentioned in paragraph 1 are obliged to provide information to the FTA if the information requested may be of significance for the enforcement of this Act and for the collection of the tax under this Act or for collecting the business fee under the Federal Act of 24 March 2006 on Radio and Television; the information must be provided free of charge. On request, documents must be forwarded to the FTA free of charge. 3 Information may be refused only if its provision conflicts with essential public interes
Para. 2 — SR 784.40 Para. 2 — Amended by Annex No 3 of the FA of 26 Sept. 2014, in force since 1 July 2016 (AS 2016 2131; BBl 2013 4975). Para. 4 — SR 173.110
Art. 75a International administrative assistance
1 Within the scope of its remit, the FTA may, on their request, provide administrative assistance to foreign authorities in performing their tasks, specifically in ensuring correct application of VAT law and in preventing, exposing and prosecuting breaches of VAT law, insofar as this is provided for in an international agreement. 2 It provides administrative assistance by analogous application of Article 115a to 115i CustA.
Art. 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). Para. 2 — SR 631.0
Section 2 Data Protection
Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Art. 76 Processing of data
1 In order to fulfil its statutory duties, the FTA is permitted to process sensitive personal data, including data on administrative and criminal proceedings and sanctions. 2 … 3 In order to fulfil its duties, the FTA is also authorised to carry out profiling, including high-risk profiling as defined in the Data Protection Act of 25 September 2020: a. for review and audit purposes; b. to establish tax liability; c. to levy the tax; d. to prevent and prosecute breaches of VAT law; e. to produce analyses and risk profiles; f. to produce statistics.
Art. 76 — 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 — Amended by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491; BBl 2017 6941). Para. 2 — Repealed by Annex No 18 of the FA of 18 Dec. 2020 (Systematic Use of the OASI Number by Authorities), with effect from 1 Jan. 2022 (AS 2021 758; BBl 2019 7359). Para. 3 — SR 235.1 Para. 3 let. f — Inserted by Annex 1 No II 49 of the Data
Art. 76a Information system
1 The FTA shall operate an information system for processing personal data, including sensitive personal data on administrative and criminal proceedings and sanctions. 2 The system serves the following purposes: a. establishing the tax liability of individuals, legal entities and partnerships; b. establishing taxable supplies as well as levying and reviewing the tax due thereon and the deductible input tax; c. reviewing the supplies claimed as exempt from tax without credit and the related input tax; d. reviewing the tax exemption with credit of supplies that are by law subject to the tax or which have been voluntarily submitted to the tax (option for taxation); e. carrying out the checks on import and export receipts relevant to the levying of value added tax; f. ensuring the collection of the taxes due from taxable persons and persons jointly liable; g. imposing and enforcing administrative or criminal sanctions; h. processing requests for administrative or mutual legal assistance; i
Art. 76a — 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 — Amended by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491; BBl 2017 6941). Para. 3 let. g — Repealed by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, with effect from 1 Sept. 2023 (AS 2022 491; BBl 2017 6941). Para. 4 — Inserted by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force s
Art. 76b Disclosure of personal data
1 In order to fulfil its statutory duties under Article 10 of the Federal Audit Office Act of 28 June 1967, the Swiss Federal Audit Office shall have access to the FTA information system. 2 The FTA may disclose personal data from profiling, including data from high-risk profiling in terms of Article 76 paragraph 3 and data in terms of Article 76a paragraph 3, or make such data accessible online to the persons in the FOCBS entrusted with the imposition and collection of VAT or with the conduct of criminal and administrative proceedings, provided this is necessary for them to fulfil their duties.
Art. 76b — 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 — SR 614.0 Para. 2 — Amended by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491; BBl 2017 6941).
Art. 76c Safeguarding data and documents
1 Data and documents that are used and processed in the application of this Act must be carefully and systematically held in safekeeping and protected against any damage. 2 The documents stored on the basis of this provision are equivalent to the originals.
Art. 76c — Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Art. 76d Implementing provisions
The Federal Council shall issue implementing provisions on: a. the information system; b. the categories of personal data processed; c. the catalogue of sensitive personal data on administrative and criminal proceedings and sanctions; d. rights to access and process data; e. the retention period for the data; and f. the archiving and destruction of the data.
Art. 76d — Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Section 3 Securing the Correct Tax Payment
Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Art. 77 Review
The FTA shall review the fulfilment of the obligation to register as a taxable person and the tax returns and payments.
Art. 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 receipts. The same applies to third parties obliged to provide information under Article 73 paragraph 2. 2 The demand for and review of comprehensive documentation by the FTA is also regarded as an audit. 3 Written notice must be given of an audit. In justifiable and exceptional cases, notification of an audit may be waived. 4 The taxable person may make a justified request for an audit to be carried out. The audit must be performed within two years. 5 The audit must be concluded within 360 days of notification with an assessment notice; it states the amount of the tax claim in the period audited. 6 Findings that concern third parties and that are made during an audit in accordance with paragraphs 1–4 at any of the following institutions may only be used for the purposes of collecting value
Para. 6 let. c — SR 952.0 Para. 6 let. d — SR 954.1 Para. 6 let. e — SR 958.1 Para. 6 let. e — Amended by Annex No II 8 of the Financial Institutions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901). Para. 7 — Inserted by Annex No II 8 of the Financial Institutions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901).
Art. 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 according to its best judgement of the tax claim. 2 The tax claim is established with an assessment notice.
Art. 79a Administrative measures
1 The FTA may order administrative measures against a taxable person who makes supplies on Swiss territory in accordance with Article 7 paragraph 3 letter b if that person: a. fails to register as a taxable person; or b. fails to comply or only partially complies with their reporting or payment obligations. 2 The FTA shall hear the taxable person before deciding on the administrative measures. The supply recipients shall not be heard. 3 The FTA may order a ban on the import of goods that are exempt from import tax under Article 53 paragraph 1 letter a because of the negligible amount of tax. If the taxable person continues to fail to comply with their obligations despite the import ban, the FTA may order the destruction of the goods without compensation. 4 The measures shall be enforced by the FOCBS. 5 The FTA shall publish the names of taxable persons against whom measures in accordance with paragraph 3 have been ordered in a legally binding ruling.
Art. 79a — Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).
Art. 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 to be determined approximately, provided that as a result there is no significant loss of or increase in the tax, no material distortion of the competitive situation and no excessive complication of the tax return for other taxable persons and the tax audit.
Chapter 5 Ruling and Appeal Procedures
Art. 81 Principles
1 The provisions of the APA apply. Article 2 paragraph 1 APA does not apply to the VAT procedure. 2 The authorities shall establish the legally relevant circumstances ex officio. 3 The principle of the free consideration of evidence applies. It is not permissible to make proof dependent on the production of specific evidence.
Para. 1 — SR 172.021
Art. 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 disputed; b. the registration or de-registration in the Register of Taxable Persons is disputed; c. the existence or amount of the tax claim, of joint liability or of the entitlement to a refund of taxes is disputed; d. the taxable person or persons jointly liable fail to pay the tax; e. other obligations arising under this Act or from ordinances based on it are not recognised or not fulfilled; f. in a specific case and as a precautionary measure it is ordered or appears necessary to establish the tax liability, the tax claim, the principles for the assessment of the tax, the applicable tax rate or joint liability. 2 Written notice of rulings shall be given to the taxable person. Notice must include instructions on the right of appeal and an appropriate statement of the grounds for the ruling.
Art. 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 citing the evidence and the signature of the opposing party or of their representative. The representative must provide proof of identity by written power of attorney. The evidence must be described in the letter of opposition and enclosed with it. 3 If the requirements of the opposition procedure are not satisfied or if the petition or its grounds lack the necessary clarity, the FTA shall grant the opposing party a short period to revise the same. It shall combine this additional period with the warning that if the period expires unused, a decision will be made based on the files or, if the petition, grounds, signature or power of attorney is not provided, that the opposition will not be considered. 4 If opposition is raised against a properly justified ruling of the FTA, on application o
Art. 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 person or authority that culpably caused them.
Art. 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 APA.
SR 172.021
Chapter 6 Collection
Art. 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 obviously insufficient, the FTA, after issuing a reminder, shall seek to enforce its claim for the tax amount provisionally payable for the reporting period in question. If no return has been filed for the taxable person or the return is obviously inadequate, the FTA shall first make an assessment according to its best judgement of the tax amount provisionally payable. 3 By rejecting the summons for payment, the taxable person instigates the procedure to continue enforcement proceedings. The FTA is responsible for setting aside the rejection of the summons for payment in the ruling and opposition procedure. 4 The ruling on the rejection of the summons for payment may be contested by filing opposition with the FTA within 10 days of it being issued. The opposition decision is final, subject to paragraph 5
Para. 6 — SR 281.1 Para. 7 — Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Para. 10 — Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).
Art. 86a Provisional tax collection in the case of annual reporting
1 In the case of annual reporting (Art. 35a), the tax shall be collected on a provisional basis by paying in instalments that are determined and invoiced by the FTA. 2 The tax claim in the last tax period is decisive in determining the instalments. If it is not yet known, it is estimated by the FTA. In the case of new taxable persons, the tax claim expected by the end of the first tax period is decisive. 3 If the effective reporting method (Art. 36) or the flat tax rate method (Art. 37 para. 5) is used, one instalment shall amount one quarter of the tax claim, and in the case of reporting using the net tax rate method (Art. 37 paras. 1-4), one instalment shall amount to half of the tax claim in accordance with paragraph 2. 4 No negligible amounts will be charged. 5 A taxable person who considers the instalments to be too high or too low may apply to the FTA for an adjustment. 6 The instalments shall be paid: a. when applying the effective reporting method and the flat tax rate method:
Art. 86a — Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).
Art. 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 due without a reminder if the taxable person pays the instalments after the deadline or does not pay them in full. 2 Interest on late payment is not payable on an additional charge if it is the result of an error which, if it had been correctly processed, would not have led to loss of tax for the Confederation.
Para. 1bis — Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).
Art. 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. 2 The foregoing paragraph does not apply in the event of: a. the set-off of this surplus against import tax liabilities, even if they are not yet due; b. the use of the surplus as security for tax under Article 94 paragraph 1; c. the use of the surplus for set-off among federal agencies. 3 The taxable person may reclaim taxes paid but not due if the tax claim is not yet legally binding. 4 If the surplus under paragraph 1 or the refund under paragraph 3 is paid out later than 60 days after receipt of the tax return or of the written claim to the entitlement by the FTA, interest shall be paid on the amount due for the period from the 61st day until payment or refund.
Para. 1 — Amended by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Para. 3 — Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Art. 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. 2 If the tax claim is not yet legally binding and if it is disputed, the FTA shall issue a ruling. Until a legally binding ruling is issued, the final ranking of creditors is suspended. 3 By rejecting the summons for payment, the taxable person instigates the procedure to continue enforcement proceedings. The FTA is responsible for setting aside the rejection of the summons for payment. 4 … 5 The FTA must register the tax claim in the public inventories or on public notices to creditors. 6 The taxes incurred in the context of enforcement proceedings represent exploitation costs. 7 The FTA may in justified cases waive the collection of the tax if the enforcement proceedings are not expected to be successful.
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). Para. 4 — Repealed by No I of the FA of 30 Sept. 2016, with effect from 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Para. 5 — Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Art. 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 period or on instalment payments. 2 Payment facilities may be made subject to the provision of appropriate security. 3 Payment facilities lapse if the requirements lapse or if the conditions to which they are tied are not fulfilled. 4 The submission of an application for an agreement on payment facilities does not lead to the suspension of enforcement proceedings.
Art. 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 period is suspended as long as the taxable person cannot be proceeded against in Switzerland. 3 The prescriptive period is interrupted by every action requesting payment and every moratorium by the FTA and by every assertion of the claim by the taxable person. 4 Interruption and suspension are effective towards all persons liable for payment. 5 Prescription applies in any event ten years after the end of the year in which the claim became legally binding. 6 If a certificate of shortfall is issued in respect of a tax claim, the prescriptive period for collection is governed by the provisions of the DEBA.
Para. 6 — SR 281.1
Art. 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 reasonable and payment of the tax would result in serious hardship; b. owes the tax simply as a result of not observing formal regulations or of processing errors and it is obvious or the taxable person proves that there is no loss of tax for the Confederation; or c. for an excusable reason could not fulfil their assessment obligations, but can prove or show credibly in retrospect that the assessment according to its best judgement undertaken by the FTA is too high; in this case tax abatement is possible only up to the amount over-assessed. 2 The FTA may also consent to a tax abatement or waive security for its claim in composition proceedings. 3 The request for abatement must be justified in writing and be submitted to the FTA together with the necessary evidence. There is no right of opposi
Para. 6 — Repealed by No I of the FA of 30 Sept. 2016, with effect from 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Chapter 7 Security for the Tax
Art. 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 to give up their domicile, registered office or permanent establishment in Switzerland or to be deleted from the Swiss Commercial Register; c. the taxable person is in arrears with payment; d. the taxable person takes over all or part of a business over which bankruptcy proceedings have been commenced; e. the taxable person submits returns that are obviously too low. 1bis The FTA may require a member of the managing body of a legal person to provide security for taxes, interest and costs owed or likely to be owed by that legal person if: a. the member in question belonged to the managing body of at least two other legal persons in respect of which bankruptcy proceedings have been opened within a short period of time; and b. there are indications that the member concerned has acted in a
Para. 1bis let. b — Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363). Para. 3 — SR 281.1
Art. 93a Security for tourist exports
1 A purchaser who uses an electronic procedure to purchase goods for tourist export may be requested to provide security in the amount of the corresponding tax at the time of purchase. 2 The security shall be refunded if proof of export is furnished within the prescribed period.
Art. 93a — Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).
Art. 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: a. be set off against debts from prior periods; b. be credited for set-off against anticipated amounts payable for subsequent periods if the taxable person is in arrears with the payment of tax or for other reasons it appears probable that the tax claim is at risk; the amount credited carries interest from the 61st day after receipt by the FTA of the tax return until the date of the set-off at the rate that applies to refund interest; or c. be set off against security required by the FTA. 2 In the case of taxable persons without a domicile, registered office or permanent establishment in Switzerland, the FTA may also require security for anticipated debts under Article 93 paragraph 7. 3 If payments are repeatedly in arrears, the FTA may require the taxable person to make monthly or half-monthly advance payments.
Para. 1 — Amended by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).
Art. 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 competent for keeping the register that the tax due has been paid or security has been provided.