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


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Art. 108 Federal Department of Finance

The FDF:

a.
defines mar­ket con­form in­terest rates for in­terest on late pay­ment and re­funds and up­dates them peri­od­ic­ally;
b.
de­term­ines the cases in which in­terest on late pay­ment is not im­posed;
c.
stip­u­lates up to what amount neg­li­gible amounts of in­terest on late pay­ment and re­funds will not be im­posed or are not pay­able.
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