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. 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 that are too high, not declaring all supplies subject to acquisition tax or by declaring expenses entitling to an input tax deduction that are too high; b. by obtaining an incorrect refund; or c. by obtaining an unjustified tax abatement; shall be liable to a fine not exceeding 400,000 francs. 2 The fine shall not exceed 800,000 francs if the tax evaded in the cases mentioned in paragraph 1 is transferred in a form that entitles the taxable person to make an input tax deduction. 3 Any person who reduces the tax due to the state by declaring the tax factors relevant for establishment of the tax truthfully, but qualifying them incorrectly for tax purposes, in that they wilfully fail to properly apply clear legal provisions, instructions from the authorities or published practice rules and does
Art. 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); Article 34 SCC may be applied by analogy. If the tax advantage obtained by the act is greater than the threatened penalty and the offence was committed wilfully, the fine may be increased to a maximum of two times the tax advantage. 2 In aggravating circumstances, the maximum fine that the offence carries may be increased by half. At the same time, a custodial sentence not exceeding two years may be imposed. Aggravating circumstances are: a. soliciting one or more persons to commit an offence against VAT law; b. committing offences against VAT law for commercial gain.
Para. 1 — SR 311.0
Art. 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. does not declare the tax in the right period; d. does not provide security properly; e. does not keep, complete, retain or present books of account, vouchers, business documents and other records properly; f. despite being issued with a written demand, does not give or gives false information, or does not declare or declares incorrectly the data and goods necessary for the tax imposition or for review of the tax liability; g. details on invoices VAT that is not payable or is not payable in the amount stated; h. by quoting a register number, falsely claims to be entered in the Register of Taxable Persons; i. despite being warned, obstructs, hinders or makes impossible the proper performance of an audit; shall be liable to a fine unless the offence carries a higher penalty under another provision.
Art. 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 know or must assume that the import tax payable has been wilfully evaded shall be liable to the same penalty as applies to the principal offender.
Art. 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 ACLA would require investigations the cost of which would be disproportionate to the penalty otherwise forfeited, the authority may dispense with pursuing the offenders and instead order the business (Art. 7 ACLA) to pay the fine.
SR 313.0
Art. 101 Concurrent offences
1 Articles 7, 9, 11 and 12 paragraphs 4 and 13 ACLA do not apply. 2 The imposition of a penalty under Article 98 letter a of this Act does not preclude the imposition of a penalty under Articles 96 and 97. 3 The imposition of a penalty under Article 14 ACLA precludes the imposition of an additional penalty for the same criminal act under Articles 96 and 97 of this Act. 4 If an act meets the criterion of evasion of import tax or of receipt of untaxed goods as well as offence to be pursued by the FOCBS against other federal tax decrees, the penalty for the most serious violation shall be imposed; it may be increased appropriately. 5 If the perpetrator through one or more acts fulfils the requirements for the imposition of two or more penalties that fall within the area of competence of the FTA, the penalty for the most serious violation shall be imposed; it may be increased appropriately.
Para. 1 — SR 313.0
Art. 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 reasonable manner in establishing the tax payable or refundable; and b. they make a serious effort to pay the tax due or refundable. 2 Non-taxable persons who report an offence under this Act that they have committed or have participated in will not be prosecuted. 3 A legal entity reports itself through its executive bodies or representatives. Joint and several liability under Article 12 paragraph 3 ACLA of the executive bodies or of the representatives does not apply and no prosecution will be brought. 4 A correction of the return under Article 72 paragraph 2 qualifies as self-reporting.
Para. 3 — SR 313.0
Art. 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 ACLA governs prosecution. 2 Prosecution is the responsibility of the FTA for domestic tax and acquisition tax, and of the FOCBS for import tax. 3 In closely related criminal cases in which both the FTA and the FOCBS have jurisdiction, the FTA may by agreement with the FOCBS decide to join the prosecutions under one of the two authorities. 4 Prosecution may be dispensed with if the level of culpability and the consequences of the crime are negligible (Art. 52 SCC). In these cases, a non-intervention or no-proceedings ruling is issued. 5 If the competent authority must also investigate or judge other offences to which the ACLA applies, paragraph 1 applies to all offences.
Para. 1 — SR 313.0 Para. 4 — SR 311.0
Art. 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 incriminate themselves in criminal proceedings. 3 The information (Art. 68 and 73) given by the accused in the criminal proceedings or evidence from an audit under Article 78 may be used in criminal proceedings only if the accused consents thereto. 4 The opening of a criminal investigation must be notified in writing to the suspect without delay unless there is good cause for not doing so.
Art. 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 offence becomes legally binding; b. in relation to domestic and acquisition tax: 1. in the case of contraventions under Article 96 paragraphs 1–3: six months after the relevant tax claim becomes legally binding, 2. for tax evasion offences under Article 96 paragraph 4: two years after the relevant tax claim becomes legally binding, 3. for offences under Article 97 paragraph 2 and under Articles 14–17 ACLA: seven years after the end of the relevant tax period; c. in relation to import tax: for all misdemeanours and contraventions under Articles 96, 97 paragraph 2 and 99 and in the case of misdemeanours under Articles 14–17 ACLA: in seven years; d. and e. … 2 The prescriptive period for prosecution ceases to apply if before expiry of the prescriptive period a summary penalty order or a judgment in the first instance is issu
Para. 1 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. 1 let. b let. 3 — SR 313.0 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. de — Repealed by No I of the FA of 30 Sept. 2016, with effect from 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Art. 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 SCC applies. 2 Prescription of the right to collect fines and costs are governed by Article 91.
Para. 1 — SR 311.0