Federal Act on Value Added Tax

¹Tax li­ab­il­ity com­mences:

a.

for busi­nesses with re­gistered of­fice, dom­i­cile or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory: with the com­mence­ment of the busi­ness activ­ity;

b.

for all oth­er busi­nesses: on mak­ing a sup­ply for the first time on Swiss ter­rit­ory.¹

²Tax li­ab­il­ity ends:

a.

for busi­nesses with re­gistered of­fice, dom­i­cile or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory:

1.

on ces­sa­tion of the busi­ness activ­ity,

2.

on li­quid­a­tion of as­sets: with the con­clu­sion of the li­quid­a­tion pro­ced­ure;

b.

for all oth­er busi­nesses: at the end of the cal­en­dar year in which a sup­ply was made on Swiss ter­rit­ory for the last time.²

³Ex­emp­tion from tax li­ab­il­ity ends as soon as the total of the turnovers gen­er­ated in the last fin­an­cial year reaches the threshold in Art­icle 10 para­graph 2 let­ters a or c or 12 para­graph 3, or it is fore­see­able that the threshold will be ex­ceeded with­in 12 months of com­men­cing or ex­tend­ing the busi­ness activ­ity.

⁴Waiver of the ex­emp­tion from tax li­ab­il­ity may be de­clared at the earli­est for the be­gin­ning of the cur­rent tax peri­od.

⁵If the qual­i­fy­ing turnover of the tax­able per­son does not reach the turnover threshold un­der Art­icle 10 para­graph 2 let­ters a or c or 12 para­graph 3 and it is ex­pec­ted that the qual­i­fy­ing turnover will also not be reached in the fol­low­ing tax peri­od, the tax­able per­son must de-re­gister. De-re­gis­tra­tion is not pos­sible be­fore the end of the tax peri­od in which the qual­i­fy­ing turnover is not reached. Fail­ure to de-re­gister is deemed to be waiver of the ex­emp­tion from tax li­ab­il­ity un­der Art­icle 11. The waiver ap­plies from the be­gin­ning of the fol­low­ing tax peri­od.