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 Rights and Obligations of the Taxable Pe
Section 1 …
Art. 121a
Inserted by No I of the O of 18 Oct. 2017 (AS 2017 6307). Repealed by No I of the O of 21 Aug. 2024, with effect from 1 Jan. 2025 (AS 2024 485).
Section 1a Paperless Receipts, Electronic Procedur
Inserted by No I of the O of 18 Oct. 2017 (AS 2017 6307). Amended by No I of the O of 16 June 2023, in force since 1 Jan. 2024 (AS 2023 312).
Art. 122 Paperless receipts
(Art. 70 para. 4 VAT Act) Articles 957–958f of the Code of Obligations and the Accounts Ordinance of 24 April 2002 apply to the transmission and retention of paperless receipts.
Art. 126 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). Art. 126 — Inserted by No I of the O of 16 June 2023, in force since 1 Jan. 2024 (AS 2023 312). SR 220 SR 221.431
Art. 123 Electronic procedures
(Art. 65a VAT Act) 1 If the electronic procedure is mandatory, all submissions to the FTA must be made electronically via the portal provided for this purpose. 2 The electronic procedure is mandatory for: a. … b. annual reporting (Art. 35a and 86a VAT Act); c. … d. … e. registration as a taxable person (Art. 66 para. 1 VAT Act); f. … g. filing returns (Art. 71 VAT Act); h. correction of errors in returns (Art. 72 VAT Act).
Art. 127 — Amended by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025, para. 2 lets a, c, d and f come into force on 1 Jan. 2027 (AS 2024 485).
Art. 124 and 125
Repealed by No I of the O of 18 Oct. 2017, with effect from 1 Jan. 2018 (AS 2017 6307).
Section 2 Reporting
Art. 126 Effective reporting method
(Art. 71 and 72 VAT Act) 1 When using the effective reporting method, the taxable person must for reporting to the FTA record the following figures in a suitable manner: a. the total of all considerations subject to Swiss tax; this includes in particular the considerations for: 1. taxed supplies, classified by tax rates, 2. supplies that are taxed voluntarily under Article 22 VAT Act (Option), 3. supplies that are exempt from the tax under Article 23 VAT Act, 4. supplies to beneficiaries under Article 2 HSA that are exempt from the VAT under Article 143 of this Ordinance, 5. supplies for which the notification procedure under Article 38 VAT Act was used, 6. supplies that are exempt from tax without credit under Article 21 VAT Act; b. abatements of the consideration when reporting under agreed considerations, to the extent they are not taken into consideration in another field; c. the following, which do not fall within the scope of VAT: 1. considerations from supplies, whose place of s
Para. 1 let. a let. 4 — SR 192.12
Art. 127 Reporting under the net tax rate or the flat tax rate method
(Art. 71 and 72 VAT Act) 1 When using the net tax rate or flat tax rate method, the taxable person must record the following figures in a suitable manner for reporting to the FTA: a. the total of all considerations subject to Swiss tax; this includes in particular the considerations for: 1. taxed supplies, classified by net tax rates or flat tax rates, 2. supplies that are exempt from the tax under Article 23 VAT Act, 3. supplies to beneficiaries under Article 2 HSA that are exempt from VAT under Article 143 of this Ordinance, 4. supplies for which the notification procedure under Article 38 VAT Act was used, 5. supplies that are exempt from the tax without credit under Article 21 VAT Act; b. abatements of the consideration when reporting under agreed considerations, to the extent they are not taken into consideration in another field; c. the following, which do not fall within the scope of VAT: 1. considerations from supplies, whose place of supply lies abroad under Articles 7 and 8 V
Para. 1 let. a let. 3 — SR 192.12 Para. 1 let. ef — Repealed by No I of the O of 21 Aug. 2024, with effect from 1 Jan. 2025 (AS 2024 485). Para. 1 let. g — Inserted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485). Para. 1 let. g — The reference was amended in application of Art. 12 para. 2 of the Publications Act of 18 June 2004 (SR 170.512).
Art. 128 Additional documentation
(Art. 71 and 72 VAT Act) 1 The FTA may require the taxable person to submit, in particular, the following documentation: a. a summary of the details mentioned in Article 126 or 127 for the entire tax period (declaration for the tax period); b. the duly signed annual accounts or, if the taxable person is not required to keep books of account, a schedule of the receipts and expenditures as well as of the assets of the business at the beginning and end of the tax period; c. the audit report, if one must be issued for the taxable person; d. a turnover reconciliation under paragraph 2; e. for taxable persons who report using the effective reporting method, an input tax reconciliation under paragraph 3; f. for taxable persons who report using the effective reporting method, a schedule showing the calculation of the input tax corrections and reductions undertaken, from which the input tax corrections under Article 30 VAT Act, the own use cases under Article 31 VAT Act and the input tax reduct
Art. 129 Correction
(Art. 72 VAT Act) Errors in past returns must be corrected separately from the ordinary returns.
Chapter 2 Obligation of Third Parties to provide I
(Art. 73 para. 2 let. c VAT Act)
Art. 130
The obligation of third parties to provide information under Article 73 paragraph 2 letter c VAT Act does not apply to documents which a. have been entrusted to the person obliged to provide information in order to make the supply; b. the person obliged to provide information has prepared in order to make the supply.
Chapter 3 Rights and Obligations of the Authoritie
Section 1 Data Protection
Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
Art. 131 Data protection advice
(Art. 76 para. 1 VAT Act) 1 The FTA shall designate a person responsible for data protection and data security advice. 2 This person shall monitor compliance with the data protection provisions and in particular ensure that a regular review is made of the accuracy and security of the data. 3 This person shall also ensure that regular checks are carried out relating to the accuracy and complete transfer of the gathered data onto data carriers.
Art. 131 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
Art. 132 Processing of the data
(Art. 76 para. 2 VAT Act) 1 Data are processed for purposes of fulfilling the legally prescribed tasks exclusively by employees of the FTA or by qualified staff under the control of the FTA. 2 The FTA may compile and store data that it itself collects or consolidates or receives from persons involved in procedures, third parties or authorities electronically or in another form. 3 ...
Art. 132 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). Para. 2 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). Para. 3 — Repealed by No I of the O of 18 Oct. 2017, with effect from 1 Jan. 2018 (AS 2017 6307).
Art. 133 Responsibility for the information system
(Art. 76a para. 1 and 76d let. a VAT Act) The FTA is responsible for the secure operation and the maintenance of the information system and for the legality of the data processing.
Art. 133 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
Art. 134 Data categories
(Art. 76a para. 1 and 3 as well as 76d let. b and c VAT Act) The data that the FTA may process under Article 76a paragraph 3 VAT Act are as follows: a. information about the identity of persons: in particular names, legal form, entry in the commercial registry, date of birth or date of foundation, address, place of residence and of business, telecommunication numbers, email address, place of origin, bank account, legal representative, OASI number; b. information about economic activities: nature of the business activity, turnovers achieved or anticipated, date of registration or deletion, place of the provision of supplies and information about the dispatch, import and export of goods that is required for the imposition of VAT; c. information about income and financial circumstances: in particular information from business records, operational figures, properties, cash, postal and bank accounts, securities and other moveable valuables, and undistributed inherited assets; d. information
Art. 134 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). let. a — Term in accordance with Annex No II 24 of the O of 17 Nov. 2021, in force since 1 Jan. 2022 (AS 2021 800). let. h — SR 313.0
Art. 135 Statistics
(Art. 76 para. 2 VAT Act) 1 The FTA shall compile and maintain statistics to the extent necessary for the performance of its statutory tasks. 2 It may disclose data to the federal and cantonal authorities and other interested persons for statistical purposes, provided they are anonymised and permit no inferences as to the persons in question. Article 10 paragraphs 4 and 5 of the Federal Statistics Act of 9 October 1992 and Article 14 paragraph 3 of the National Bank Act of 3 October 2003 are reserved. 3 Non-anonymised data may be used for internal business audits and for internal business planning.
Art. 135 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). Para. 2 — SR 431.01 Para. 2 — SR 951.11 Para. 2 — Amended by Annex 2 No II 73 of the Data Protection Ordinance of 31 Aug. 2022, in force since 1 Sept. 2023 (AS 2022 568).
Art. 135a Disclosure of data to the Federal Statistical Office
(Art. 76b and 76d let. d VAT Act) The FTA may make the VAT returns available online to the Federal Statistical Office (FSO) in order to carry out statistical surveys provided the taxable person has consented to the FSO obtaining the data from the FTA.
Art. 135a — Inserted by No I of the O of 8 March 2019, in force since 1 April 2019 (AS 2019 911).
Art. 136 Disclosure of data to the FOCBS
(Art. 76b para. 2 VAT Act) The FTA shall make the data under Article 134 accessible online to the persons in the FOCBS responsible for the imposition and collection of value added tax to the extent that these data are required for the correct and complete assessment of the import tax or for the conduct of criminal or administrative proceedings.
Art. 136 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
Art. 137 Retention period, destruction and archiving of the data
(Art. 76c para. 1 and 76d let. e and f VAT Act) 1 The FTA shall destroy the data at the latest after expiry of the periods laid down in Article 70 paragraphs 2 and 3 VAT Act and in Article 105 VAT Act. Excepted are data that are repeatedly required for the imposition of the VAT. 2 Prior to destroy the data shall be offered to the Federal Archives in accordance with the Archiving Act of 26 June 1998 for archiving.
Art. 137 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). Para. 2 — SR 152.1
Art. 138 Evaluation of the FTA’s internet service
(Art. 76d VAT Act) 1 For the evaluation of its internet service, the FTA may process data from persons who make use of this service (log files). 2 The data may be processed only for this analysis and only as long as necessary. After the evaluation they must be destroyed or anonymised.
Art. 138 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
Art. 139
Repealed by No I of the O of 18 Oct. 2017, with effect from 1 Jan. 2018 (AS 2017 6307).
Section 2 Ensuring the Correct Payment of Taxes
Amended by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).
Art. 140 Audit
(Art. 78 para. 2 VAT Act) A demand for comprehensive documentation is deemed to have been made if a demand for the books of account for a financial year is made with or without the related booking receipts.
Art. 140 — Inserted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).
Art. 140a Destruction costs
(Art. 79a para. 4 VAT Act) The costs of the destruction of goods ordered by the FTA shall be borne by the FTA.
Art. 140a — Inserted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).
Chapter 4 Ruling and Appeal Procedures
Art. 141 Appeal procedures
(Art. 81 VAT Act) The FTA is entitled within the meaning of Article 89 paragraph 2 letter a of the Federal Supreme Court Act of 17 June 2005 to appeal to the Federal Court.
SR 173.110
Art. 142 Enforcement costs
(Art. 86 VAT Act) If the debt enforcement claim under Article 86 paragraph 9 VAT Act is withdrawn, the taxable person bears the enforcement costs incurred.