Federal Act on Value Added Tax

¹The im­port tax debt is in­curred at the same time as the cus­toms debt (Art. 69 CustA¹).

²Tax­able per­sons un­der Art­icle 51 who settle the im­port tax debt via the CSP are al­lowed a peri­od of 60 days after is­sue of the in­voice to make pay­ment; ex­cep­tions are im­ports made by tour­ists, which must be re­por­ted or­ally for cus­toms as­sess­ment.

³In re­la­tion to se­cur­ity, fa­cil­it­ies may be gran­ted if col­lec­tion of the tax is not en­dangered as a res­ult.

⁴The im­port tax debt pre­scribes at the same time as the cus­toms debt (Art. 75 CustA). The pre­script­ive peri­od is sus­pen­ded for as long as crim­in­al pro­ceed­ings in re­spect of tax of­fences un­der this Act are in pro­cess and the per­son li­able for pay­ment has been in­formed (Art. 104 para. 4).

⁵If the im­port tax debt changes as a res­ult of sub­sequent ad­just­ment of the con­sid­er­a­tion, in par­tic­u­lar as a res­ult of re­vi­sion of the con­tract or be­cause of price ad­just­ments between re­lated busi­nesses based on re­cog­nised guidelines, the tax that has been as­sessed too low must be no­ti­fied to the FCA with­in 30 days of the ad­just­ment. The no­ti­fic­a­tion and the ad­just­ment of the tax as­sess­ment may be dis­pensed with if the ad­di­tion­al tax pay­able could be de­duc­ted as in­put tax un­der Art­icle 28.