Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

¹ Any per­son not entered in the Re­gister of Tax­able Per­sons or who uses the no­ti­fic­a­tion pro­ced­ure ac­cord­ing to Art­icle 38 may not in­clude VAT de­tails on in­voices.

² Any per­son who in­cludes VAT de­tails on an in­voice when not en­titled to do so, or who de­tails too high a tax for a sup­ply, shall owe the tax de­tailed un­less:

a.

the in­voice is cor­rec­ted in ac­cord­ance with para­graph 4; or

b.⁶¹

he shows prob­able cause that the Con­fed­er­a­tion has not suffered a loss of tax; tax is not lost if the re­cip­i­ent of the in­voice has not made an in­put tax de­duc­tion or if the in­put tax claimed has been re­paid to the Con­fed­er­a­tion.

³ The leg­al con­sequences of para­graph 2 also ap­ply to cred­it notes, un­less the re­cip­i­ent of the cred­it note con­tests in writ­ing the tax de­tailed without au­thor­isa­tion or the ex­cess­ive tax amount.⁶²

⁴ An in­voice may be sub­sequently cor­rec­ted with­in the peri­od per­mit­ted by com­mer­cial law by a doc­u­ment re­quir­ing ac­know­ledge­ment of re­ceipt, which refers to and re­vokes the ori­gin­al in­voice.