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 Repeal and Amendment of Current Law
Art. 163
The Ordinance of 29 March 2000 to the Federal Act on Value Added Tax is repealed.
[AS 2000 1347; 2001 3294 No II 4; 2004 5387; 2006 2353; 4705 No II 45; 2007 1469 Annex 4 No 24: 6657 Annex No 9]
Chapter 2 Transitional Provisions
Art. 164 Subsidiary liability on assignment
(Art. 15 para. 4 VAT Act) The assignee is liable only for the VAT on receivables which it acquires under a global assignment concluded after 1 January 2010.
Art. 165 Subsequent input tax deduction
(Art. 32 VAT Act) The provisions concerning subsequent input tax deduction do not apply to: a. flows of funds not qualifying as considerations (Art. 18 para. 2 VAT Act), which after the new law comes into force no longer result in a reduction of the input tax deduction under Article 33 paragraph 2 VAT Act; b. own supplies taxed as own use for construction purposes under Article 9 paragraph 2 of the VAT Act dated 2 September 1999.
let. a — Amended by No I of the O of 18 June 2010, in force since 1 Jan. 2010 (AS 2010 2833). let. b — [AS 2000 1300]
Art. 166 Choice of method
(Art. 37 and 114 VAT Act) 1 When the VAT Act comes into force, the notice periods under Article 37 paragraph 4 VAT Act for changing from the effective reporting method to the net tax rate method and vice versa begin to run again. 2 When the VAT Act comes into force, the notice periods under Article 98 paragraph 2 for changing from the effective reporting method to the flat tax rate method and vices versa begin to run again. 3 Where Article 114 paragraph 2 VAT Act provides for a notice period of 90 days, this notice period takes precedence over the 60-day notice period under Articles 79, 81 and 98 of this Ordinance.
Para. 3 — Amended by No I of the O of 30 Oct. 2013, in force since 1 Jan. 2014 (AS 2013 3839).
Art. 166a Transitional provision to the Amendment of 18 October 2017
(Art. 10 para. 1 let. a VAT Act) In the case of foreign businesses without a permanent establishment on Swiss territory that have made taxable supplies on Swiss territory in the twelve months before this Ordinance comes into force, the exemption from tax liability under Article 9a terminates when this Ordinance comes into force, provided in these twelve months they have reached the turnover threshold under Article 10 paragraph 2 letter a or c VAT Act for supplies on Swiss territory and abroad that are not exempt from the tax without credit and it must be assumed that they will also provide taxable supplies on Swiss territory in the twelve months following this Ordinance coming into force. If the supplies were not made for the entire twelve months before this Ordinance comes into force, the turnover must be extrapolated to a full year.
Art. 166a — Inserted by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
Art. 166b Transitional provision to the Amendment of 15 August 2018
(Art. 7 para. 3 let. b VAT Act) Where goods supplied from abroad onto Swiss territory are exempt from import tax because of the negligible amount of tax, the supplier becomes liable for tax when the Amendment of 15 August 2018 comes into force if it achieved a turnover of 100 000 francs or more from supplying such goods in the previous twelve months and it must be assumed that it will continue to make such supplies in the twelve months following the amendment coming into force.
Art. 166b — Inserted by No I of the O of 15 Aug. 2018, in force since 1 Jan. 2019 (AS 2018 3143).
Art. 166c Transitional provision to the Amendment of 16 June 2023
(Art. 65a VAT Act and Art. 123 of this Ordinance) 1 Taxable persons that have filed their returns in paper form before the Amendment of 16 June 2023 comes into force may continue to file their returns in paper form until 31 December 2024. 2 Corrections of returns that have been filed in paper form must also be filed in paper form.
Art. 166c — Inserted by No I of the O of 16 June 2023, in force since 1 Jan. 2024 (AS 2023 312).
Art. 166d Transitional provision to the Amendment of 21 August 2024
(Art. 35 para. 1bis let. b VAT Act) Taxable persons who have not yet been entered in the VAT register for a full year when the amendment of 21 August 2024 comes into force must convert their turnover to a full year in order to determine whether the turnover threshold in Article 35 paragraph 1bis letter b of the VAT Act has been exceeded.
Art. 166d — Inserted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).
Art. 166e Transitional provision to the Amendment of 21 August 2024
(Art. 37 VAT Act) 1 The time limits under Article 37 paragraph 4 of the VAT Act for changing from the effective reporting method to the net tax rate method and vice versa shall restart when the amendment of 21 August 2024 comes into force. 2 The time limits under Article 98 paragraph 2 for changing from the effective reporting method to the flat tax rate method and vice versa shall restart when the amendment of 21 August 2024 comes into force.
Art. 166e — Inserted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485)..
Chapter 3 Commencement Date
Art. 167
1 This Ordinance, with the exception of Article 76, comes into force on 1 January 2010. 2 Article 76 comes into force at a later date.