Value Added Tax Act (VAT)

Introduction MWSTG

The Federal Law on Value Added Tax is a law in Switzerland that regulates the collection of an excise tax on the turnover of goods and services. It establishes the principles according to which VAT is charged, including tax rates and tax exemptions. The law also regulates the registration of taxpayers, the filing of tax returns and the conduct of tax audits. It serves to generate income for the state and contributes to the financing of public spending. The Federal Law on Value Added Tax is an important instrument of tax policy in Switzerland and is regularly adapted to meet current economic and legal requirements.

The articles MWSTG

Art. 1 General Provisions
Art. 2 Relationship to cantonal law
Art. 3 Definitions
Art. 4 Samnaun and Sampuoir
Art. 5 Indexation
Art. 6 Passing on of the tax
Art. 7 Place of supply of goods
Art. 8 Place of supply of a service
Art. 9 Avoidance of distortion of competition
Art. 10 Domestic TaxChapter 1Taxable Person
Art. 11 Waiver of exemption from tax liability
Art. 12 Public authorities
Art. 13 Group taxation
Art. 14 Commencement and termination of tax liability and of exemptionfrom tax liability
Art. 15 Joint liability
Art. 16 Succession to tax liability
Art. 17 Tax substitution
Art. 18 Object of Taxation
Art. 19 Plurality of supplies
Art. 20 Attribution of supplies
Art. 21 Supplies exempt from the tax without credit
Art. 22 Option for the taxation of supplies exempt from the tax without credit
Art. 23 Supplies exempt from the tax
Art. 24 Assessment Basis and Tax Rates
Art. 24a Margin taxation
Art. 25 Tax rates
Art. 26 Invoicing and VAT Details
Art. 27 Incorrect or unauthorised VAT details
Art. 28 Input Tax Deduction
Art. 28a Deduction of notional input tax
Art. 29 Exclusion of the right to input tax deduction
Art. 30 Mixed use
Art. 31 Own use
Art. 32 Subsequent input tax deduction
Art. 33 Reduction of the input tax deduction
Art. 34 Calculation, Constitution and Prescription of the Tax ClaimSection 1Time of Assessment
Art. 35 Reporting period
Art. 36 Amount of the Tax Claim and Notification Procedure
Art. 37 Reporting using the net tax rate and the flat tax rate methods
Art. 38 Notification procedure
Art. 39 Constitution, Modification and Prescription of the Tax Claim
Art. 40 Constitution of the tax claim
Art. 41 Subsequent modification of the turnover tax liability and of the input tax deduction
Art. 42 Prescription of the right to establish the tax
Art. 43 Validity of the tax claim
Art. 44 Assignment and pledge of the tax claim
Art. 45 Acquisition Tax
Art. 45a Supplies not subject to acquisition tax
Art. 46 Tax assessment and tax rates
Art. 47 Tax and reporting period
Art. 48 Constitution and prescription of the right to establish the acquisition tax debt
Art. 49 Joint and several liability, tax succession and substitution
Art. 50 Import Tax
Art. 51 Tax liability
Art. 52 Taxable object
Art. 53 Tax exempt imports
Art. 54
Art. 55 Tax rates
Art. 56 Incurrence, prescription and payment of the import tax debt
Art. 57 Interest on late payment
Art. 58 Exceptions to liability for interest on late payment
Art. 59 Right to refund of the tax and prescription
Art. 60 Refund because of re-export
Art. 61 Refund interest
Art. 62 Competence and procedure
Art. 63 Transfer of the tax payment
Art. 64 Tax remission
Art. 65 Procedural Law for Domestic and Acquisition TaxChapter 1General Procedural Provisions
Art. 65a Electronic procedures
Art. 66 Rights and Obligations of the Taxable Person
Art. 67 Tax representation
Art. 68 Obligation to provide information
Art. 69 Right to receive information
Art. 70 Accounting and retention of records
Art. 71 Filing of the return
Art. 72 Correction of errors in the return
Art. 73 Obligation of Third Parties to provide Information
Art. 74 Confidentiality
Art. 75 Administrative assistance
Art. 75a International administrative assistance
Art. 76 Processing of data
Art. 76a Information system
Art. 76b Disclosure of personal data
Art. 76c Safeguarding data and documents
Art. 76d Implementing provisions
Art. 77 Review
Art. 78 Audit
Art. 79 Assessment according to best judgement
Art. 80 Simplifications
Art. 81 Ruling and Appeal Procedures
Art. 82 FTA rulings
Art. 83 Objection
Art. 84 Costs and compensation
Art. 85 Review, explanation and correction
Art. 86 Collection
Art. 87 Interest on late payment
Art. 88 Refunds to the taxable person
Art. 89 Debt collection
Art. 90 Payment facilities
Art. 91 Prescription of the right to collect tax
Art. 92 Tax remission
Art. 93 Security for the Tax
Art. 94 Other collateral measures
Art. 95 Deletion from the Commercial Register
Art. 96 Criminal Provisions
Art. 97 Determination of the penalty and aggravated tax evasion
Art. 98 Infringement of procedural obligations
Art. 99 Receiving untaxed goods
Art. 100 Violations in business operations
Art. 101 Concurrent offences
Art. 102 Self-reporting
Art. 103 Prosecution
Art. 104 Procedural guarantees
Art. 105 Prescription of the right to prosecute
Art. 106 Collection of fines and costs and prescription
Art. 107 Final ProvisionsChapter 1Implementing Provisions
Art. 108 Federal Department of Finance
Art. 109 Consultative committee
Art. 110 Repeal and Amendment of Current Law
Art. 111 Amendment of current law
Art. 112 Transitional Provisions
Art. 113 Application of the new law
Art. 114 Election options
Art. 115 Change of the tax rates
Art. 115a Transitional provision to the Amendment of 30 September 2016
Art. 116 Referendum and Commencement