VAT Art. 38 - Notification procedure

Einleitung zur Rechtsnorm VAT:

Art. 38 VAT from 2024

Art. 38 Notification procedure

¹ If the tax calculated at the statutory rate on the sales price exceeds 10,000 francs or if the sale is made to a closely related person, the taxable person must fulfil his reporting and tax payment obligation by notification in the following cases:

² The Federal Council may determine other cases in which the notification procedure must be, or may be, used.

³ The notifications must be made in the course of ordinary reporting.

⁴ By using the notification procedure, the acquirer accepts the seller’s assessment basis and the level of use entitling to an input tax deduction in respect of the assets transferred.

⁵ If in the cases mentioned in paragraph 1 the notification procedure was not applied but security is provided for the tax claim, the notification procedure may no longer be ordered.