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Federal Act on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

Art. 48 Constitution and prescription of the right to establish the acquisition tax debt

1The ac­quis­i­tion tax debt is in­curred:

a.
with the pay­ment of the con­sid­er­a­tion for the sup­ply;
b.
in the case of tax­able per­sons un­der Art­icle 45 para­graph 2 let­ter a who re­port on the basis of agreed con­sid­er­a­tions (Art. 40 para. 1) at the time of re­ceipt of the in­voice, and for sup­plies without in­voicing on pay­ment of the con­sid­er­a­tion.

2Pre­scrip­tion of the right to es­tab­lish the tax and leg­ally bind­ing ef­fect are gov­erned by Art­icles 42 and 43.