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

¹ The right to es­tab­lish a tax claim pre­scribes five years from the end of the tax peri­od in which the tax claim was es­tab­lished.

² This pre­script­ive peri­od is in­ter­rup­ted by a writ­ten de­clar­a­tion re­quir­ing con­firm­a­tion of re­ceipt that is aimed at es­tab­lish­ing or cor­rect­ing the tax claim, a rul­ing, a de­cision on an ob­jec­tion, or a judg­ment. A cor­res­pond­ing in­ter­rup­tion of the pre­script­ive peri­od may also be achieved by the an­nounce­ment of an audit un­der Art­icle 78 para­graph 3 or the com­mence­ment of an un­an­nounced audit.

³ If the pre­script­ive peri­od is in­ter­rup­ted by the FTA or an ap­peal body, the pre­script­ive peri­od be­gins to run again. It then runs for two years.

⁴ The pre­script­ive peri­od shall be sus­pen­ded for as long as pro­ceed­ings un­der this Act re­lat­ing to tax of­fences are be­ing con­duc­ted in re­spect of the rel­ev­ant tax peri­od and the per­son li­able for pay­ment has been no­ti­fied (Art. 104 para. 4).

⁵ In­ter­rup­tion and sus­pen­sion are ef­fect­ive to­wards all per­sons li­able for pay­ment.

⁶ The right to es­tab­lish the tax claim in any case pre­scribes 10 years from the end of the tax peri­od in which the tax claim arose.