Swiss Tax Laws‎ > ‎

Swiss Value Added Tax (VATA) - MWSTG - LTVA

1. Title: General Provisions

Article 1Subject and principles 
Article 2Relationship to cantonal law
Article 3Definitions
Article 4Samnaun and Sampuoir
Article 5Indexation
Article 6Passing on of the tax
Article 7Place of supply of goods 
Article 8Place of supply of a service 
Article 9Avoidance of distortion of competition

2. Title: Domestic Tax

Chapter 1:  Taxable Person 

Article 10Principle 
Article 11Waiver of exemption from tax liability  
Article 12Public authorities 
Article 13Group taxation
Article 14Commencement and termination of tax liability and of exemption from tax liability  
Article 15Joint liability
Article 16Succession to tax liability 
Article 17Tax substitution  
Chapter 2:  Object of Taxation 

Article 18Principle 
Article 19Plurality of supplies
Article 20Attribution of supplies  
Article 21Supplies exempt from the tax without credit 

 - Para. 1
 - Para. 2 
 - Para. 3 
 - Para. 4 
 - Para. 5 

Article 22Option for the taxation of supplies exempt from the tax without credit
Article 23Supplies exempt from the tax 
Chapter 3:  Assessment Basis and Tax Rates 

Article 24Assessment basis 
Article 25Tax rates
Chapter 4:  Invoicing and VAT Details 

Article 26    Invoice
Article 27Incorrect or unauthorised VAT details 
Chapter 5:  Input Tax Deduction 

Article 28Principle 
Article 29Exclusion of the right to input tax deduction
Article 30Mixed Use
Article 31Own Use 
Article 32Subsequent input tax deduction 
Article 33Reduction of the input tax deduction 
Chapter 6:  Calculation, Constitution and Prescription of the Tax Claim  
Section 1: Time of Assessment 
Article 34Tax Period
Article 35Filing Period
Section 2:  Amount of the Tax Claim and Notification Procedure  
Article 36Effective filing method
Article 37Filing using the net tax rate and the flat tax rate methods 
Article 38Notification procedure
Section 3:  Constitution, Modification and Prescription of the Tax Claim 
Article 39 Form of filing  
Article 40Constitution of the tax claim  
Article 41Subsequent modification of the turnover tax liability and of the input tax deduction 
Article 42Prescription of the right to establish the tax 
Article 43Validity of the tax claim 
Article 44Assignment and pledge of the tax claim 

3. Title: Acquisition Tax

Article 45 Liability for acquisition tax 
Article 46Tax assessment and tax rates 
Article 47Tax and filing period 
Article 48Constitution and prescription of the right to establish the acquisition tax debt
Article 49Joint and several liability, tax succession and substitution

4. Title: Import Tax

Article 50Applicable law  
Article 51Tax liability 
Article 52Taxable object  
Article 53Tax exempt imports  
Article 54Calculation of the tax 
Article 55Tax rates  
Article 56Incurrence, prescription and payment of the import tax debt 
Article 57Interest on late payment 
Article 58Exceptions to liability for interest on late payment 
Article 59Right to refund of the tax and prescription 
Article 60Refund because of re-export 
Article 61 Refund interest 
Article 62Competence and procedure  
Article 63Transfer of the tax payment 
Article 64Tax remission  

5. Title: Procedural Law for Domestic and Acquisition Tax

Chapter 1:  General Procedural Provisions

Article 65  
Chapter 2:  Rights and Obligations of the Taxable Person 

Article 66

Registration and de-registration as a taxable person 
Article 67Tax representation 
Article 68Obligation to provide information 
Article 69Right to receive information  
Article 70Accounting and retention of records 
Article 71Filing of the return 
Article 72Correction of errors in the return
Chapter 3:  Obligation of Third Parties to provide Information

Article 73
Chapter 4:  Rights and Obligations of the Authorities  

Article 74Confidentiality 
Article 75Administrative assistance  
Article 76Automated processing and storage of data 
Article 77Review 
Article 78Audit
Article 79Assessment according to best judgement 
Article 80Simplifications  
Chapter 5:  Ruling and Appeal Procedures  

Article 81 Principles 
Article 82Federal Tax Administration rulings   
Article 83Objection  
Article 84Costs and compensation  
Article 85Review, explanation and correction
Chapter 6:  Collection  

Article 86 Payment of the tax  
Article 87Interest on late payment 
Article 88Refunds to the taxable person
Article 89Debt collection 
Article 90Payment facilities  
Article 91Prescription of the right to collect tax  
Article 92Tax abatement  
Chapter 7:  Security for the Tax

Article 93Security 
Article 94Other collateral measures  
Article 95Deletion from the Commercial Register  

6. Title: Criminal Provisions

Article 96 Tax evasion 
Article 97Determination of the penalty and aggravated tax evasion 
Article 98Infringement of procedural obligations
Article 99Receiving untaxed goods 
Article 100Violations in business operations 
Article 101Concurrent offences 
Article 102Self-reporting  
Article 103Prosecution  
Article 104Procedural guarantees  
Article 105Prescription of the right to prosecute  
Article 106Collection of fines and costs and prescription 

7. Title: Final Provisions

Chapter 1:  Implementing Provisions  

Article 107 Federal Council 
Article 108Federal Department of Finance  
Article 109Consultative committee  
Chapter 2:   Repeal and Amendment of Current Law 

Article 110Repeal of current law  
Article 111Amendment of current law  
Chapter 3:  Transitional Provisions 

Article 112Application of the previous law 
Article 113Application of the new law 
Article 114Election options  
Article 115Change of the tax rates  
Chapter 4:  Referendum and Commencement 

Article 116 Entry into Force