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 Implementing Provisions
Art. 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 2007 who are exempt from liability for tax; b. determines the requirements that customers who have their domicile, registered office or permanent establishment abroad must satisfy in order to be eligible for a refund of tax levied on Swiss territory on supplies made to them or on their imports that are covered by reciprocal law of the land in which they have their domicile, registered office or permanent establishment; in principle the same requirements apply as exist for domestic taxable persons in respect of the input tax deduction; c. regulates the VAT treatment of supplies to persons who are employees and at the same time closely related persons; in doing so, it shall take account of the treatment of such supplies in the case of direct federal taxation and may specify exceptions to Article 24 paragraph 2. 2 … 3 The Federal Council issues the implementing regula
Para. 1 let. a — SR 192.12 Para. 1 let. c — Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615). Para. 2 — Repealed by No I of the FA of 16 June 2023, with effect from 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).
Art. 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 is not imposed; c. stipulates up to what amount negligible amounts of interest on late payment and refunds will not be imposed or are not payable; d. determines what is deemed to be the amount that is so negligible that it need not be invoiced as provisional tax.
let. d — Inserted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).
Art. 109 Consultative committee
1 The Federal Council may appoint a consultative committee comprising representatives of taxable persons, the cantons, academia, tax specialists, and consumers. 2 The consultative committee advises on amendments to this Act and to the implementing provisions and practice rules based on it in relation to their effects on taxable persons and the economy. 3 It comments on drafts and may issue recommendations for amendments of its own accord.
Para. 1 — Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Chapter 2 Repeal and Amendment of Current Law
Art. 110 Repeal of current law
The VAT Act of 2 September 1999 is repealed.
[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, 3425 Annex No 1, 6637 Annex No II 5]
Art. 111 Amendment of current law
The following federal acts are amended as follows: …
The amendments may be consulted under AS 2009 5203.
Chapter 3 Transitional Provisions
Art. 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 circumstances that arose while they were valid. Prescription continues to be governed by Articles 49 and 50 of the previous law. 2 Supplies made before this Act came into force and imports of goods for which the import tax debt arose before this Act came into force are governed by the former law. 3 Supplies made in part before this Act came into force must be taxed under former law for this part. Supplies made in part after this Act comes into force are taxable under the new law for this part.
Art. 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 taxable under this Act generated in the twelve months prior to it coming into force. 2 The provisions on retrospective input tax deduction under Article 32 also apply to supplies that did not entitle the taxable person to make an input tax deduction before this Act came into force. 3 Subject to Article 91, the new procedural law applies to all procedures pending on the date that this Act comes into force.
Art. 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 run again on the date that this Act comes into force. 2 If the taxable person does not respond to the election options within 90 days of this Act coming into force, it is assumed that the person is abiding by their election, provided this continues to be legally possible.
Art. 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. 2 Taxable persons must be allowed sufficiently long periods for the reporting of the tax amounts at the previous rates that are geared to the nature of the supply and service agreements.
Para. 1 — Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
Art. 115a Transitional provision to the Amendment of 30 September 2016
The input tax deduction may not be retrospectively cancelled on collectors’ items such as works of art, antiques and suchlike in respect of which input tax was already deducted before the Amendment of 30 September 2016 comes into force, provided the sale is made on Swiss territory and VAT is paid on the entire selling price.
Art. 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 only (AS 2017 4857).
Art. 115b Transitional provisions to the amendment of 16 June 2023
1 Taxable persons who wish to file an annual return in accordance with Article 35a in the year in which the Amendment of 16 June 2023 comes into force must apply to the FTA for this within 60 days of this Amendment coming into force. 2 If goods are supplied from abroad to Switzerland that are exempt from import tax in accordance with Article 53 paragraph 1 letter a on account of the negligible amount of tax, the tax liability of the supplier shall commence when this amendment comes into force if: a. the supplier is deemed to be a supplier in accordance with Article 20a; b. the suppler has achieved a turnover of at least 100,000 Swiss francs in the preceding twelve months by supplying such goods; and c. it is reasonable to assume that the supplier will continue to make such supplies of goods during the twelve months following this Amendment coming into force.
Art. 115b — 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 Referendum and Commencement
Art. 116
1 This Act is subject to an optional referendum. 2 Subject to paragraph 3, it shall come into force on 1 January 2010. The Federal Council shall stipulate the commencement date for Article 34 paragraph 3 and 78 paragraph 4. 3 If a referendum is requested and if the Act is approved by popular vote, the Federal Council shall determine the commencement date.
Para. 1 — The deadline for a referendum for this Act expired on 1 Oct. 2009 (BBI 2009 4407). Para. 2 — Art. 78 para. 4 comes into force on 1 Jan. 2012 (AS 2011 4737).