Value Added Tax Ordinance (VAT Ordinance)
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 Mail-Order Company instead of the Platfo
(Art. 51 VAT Act)
Amended by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).
Art. 111b
When importing goods, a mail-order company may agree with the supplier in accordance with Article 20a of the VAT Act that it will import the goods in its own name, provided it fulfils at least one of the two conditions in Article 7 paragraph 3 of the VAT Act.
Chapter 1a Plurality of Supplies and Exemption fro
Inserted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).
Art. 112 Aggregations and combinations of supplies
(Art. 52 para. 3 and 19 para. 2 VAT Act) 1 If an import assessment under Article 19 paragraph 2 VAT Act is requested, a cost calculation must be submitted at the time of customs clearance. 2 The cost calculation must show: a. the direct costs of the individual supplies; b. the total consideration. 3 Cost elements that cannot be fully allocated to the individual supplies, such as overheads, profit or transport costs, must be allocated to the individual supplies by value. 4 The Federal Office for Customs and Border Security (FOCBS) may from case to case demand further documentation in order to review the calculation.
Para. 4 — The name of this administrative unit was changed on 1 January 2022 in application of Art. 20 para. 2 of the Publications Ordinance of 7 Oct. 2015 (AS 2015 3989). This change has been made throughout the text.
Art. 113 Exemption from value added tax
(Art. 53 para. 2 VAT Act) Exempt from the import tax are: a. goods for heads of state and for diplomatic, consular and international organisations and their members which are duty free under Article 6 of the Customs Ordinance dated 1 November 2006 (CustO); b. coffins, urns and related decoration that are duty free under Article 7 CustO; c. prizes, mementos and gifts that are duty free under Article 8 CustO; d. restaurant car inventories that are tax free under Article 10 CustO; e. inventories, spare parts and equipment on ships that are duty free under Article 11 CustO; f. inventories, spare parts and equipment on aircraft that are duty free under Article 12 CustO; g. …
Art. 113 — Amended by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485). let. a — SR 631.01 let. g — Repealed by No I of the O of 21 Aug. 2024, with effect from 1 Jan. 2025 (AS 2024 485).
Chapter 2 Establishment of and Security for the Im
Art. 114 Security for payment of the tax over the FOCBS’ centralised settlement procedure
(Art. 56 para. 3 VAT Act) If the tax is paid via the centralised settlement procedure (CSP), the FOCBS may require a lump-sum security based on its risk assessment. It is calculated as follows: a. at least 20 per cent of the tax accrued within a period of 60 days, provided the importer is registered with the FTA as a taxable person and the conditions of the CSP are observed; b. 100 per cent of the tax accrued within a period of 60 days if the importer is not registered with the FTA as a taxable person or the conditions of the CSP are not observed.
Art. 115 Amount of the security for a conditional tax claim and for payment reliefs
(Art. 56 para. 3 VAT Act) 1 The amount of the security for conditional tax claims or in cases, in which payment reliefs under Article 76 paragraph 1 CustA are granted: 100 per cent on storage of bulk goods; abis. a maximum of 10 per cent for the authorised economic operator (AEO) under Article 42a CustA; b. at least 25 per cent in other cases. 2 For international transits, the amount of the security is governed by international treaties.
Para. 1 — SR 631.0 Para. 1 let. abis — Inserted by Annex No 2 of the O of 18 Nov. 2015, in force since 1 Jan. 2016 (AS 2015 4917)
Art. 116 Subsequent adjustment of the considerations
(Art. 56 para. 5 VAT Act) 1 The notification of a subsequent adjustment of the considerations must contain the following information: a. beginning and end date of the period for which the considerations are subsequently adjusted; b. the considerations calculated in this period; c. the total of the adjustments of the considerations; d. the allocation of the adjustment of the considerations to the various tax rates. 2 Price and value details in foreign currency adduced for the determination of the adjustment of the considerations must be converted into Swiss francs at the average exchange rate (selling) for the period. 3 The FOCBS may from case to case demand further documentation in order to determine the import tax liability.
Chapter 3 Transfer of the Tax Payment
Art. 117 Transfer of the import tax payment
(Art. 63 VAT Act) 1 Persons who wish to pay taxes under the transfer procedure require authorisation from the FTA. 2 If doubt exists as to whether the requirements for the transfer of the import tax are fulfilled, the FOCBS shall levy the tax. 3 The prescription of import tax liability that has been transferred is governed by Article 42 VAT Act. 4 The FTA shall regulate execution in consultation with the FOCBS.
Art. 118 Conditions for authorisation
(Art. 63 VAT Act) 1 Authorisation is granted if the taxable person: a. reports the VAT under the effective method; b. regularly imports and exports goods as part of its business activities; c. keeps a detailed import, inventory and export control for these goods; d. in its periodic tax returns with the FTA regularly reports input tax surpluses on imports and exports of goods under letter b of more than 10,000 francs per year that arise from the payment of import tax to the FOCBS; and e. guarantees the correct functioning of the procedure. 1bis Suppliers under Article 20a VAT Act who have been subject to an administrative measure under Article 79a VAT Act may be granted authorisation to use the transfer procedure on request from the day after the ruling is lifted. 2 The grant or extension of the authorisation may be made conditional on the provision of security in the amount of the anticipated claims.
Para. 1 let. d — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). Para. 1bis — Inserted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).
Art. 119 Lapse of the conditions for authorisation
(Art. 63 VAT Act) If any of the conditions for authorisation under Article 118 paragraph 1 letters a–d are no longer fulfilled, the taxable person must inform the FTA in writing without delay.
Art. 120 Withdrawal of the authorisation
(Art. 63 VAT Act) 1 Authorisation is withdrawn if the taxable person no longer guarantees the correct functioning of the procedure. 2 Suppliers under Article 20a of the VAT Act who are subject to an administrative measure under Article 79a of the VAT Act shall have their authorisation withdrawn with effect from the day after the ruling is issued.
Art. 120 — Amended by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).
Art. 121 Non-levying of the Swiss tax
(Art. 63 para. 2 VAT Act) Articles 118–120 apply by analogy for authorisation under Article 63 paragraph 2 VAT Act.