Federal Act on Value Added Tax

¹If the tax­able per­son dis­cov­ers er­rors in his tax re­turns in the course of draw­ing up his an­nu­al ac­counts, he must cor­rect them at the latest in the re­turn for the re­port­ing peri­od in which the 180th day after the end of the rel­ev­ant busi­ness year falls.

²The tax­able per­son is ob­liged to ret­ro­spect­ively cor­rect re­cog­nised er­rors in re­turns re­lat­ing to past tax peri­ods un­less the tax claims for these tax peri­ods have be­come leg­ally bind­ing or have pre­scribed.

³The ret­ro­spect­ive cor­rec­tions of the re­turns must be no­ti­fied in the form spe­cified by the FTA.

⁴In the case of sys­tem-based er­rors that are dif­fi­cult to as­cer­tain, the FTA may grant the tax­able per­son fa­cil­it­ies un­der Art­icle 80.