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

¹ In the event of late pay­ment, in­terest is pay­able without re­mind­er.

^1bis In the case of pro­vi­sion­al tax col­lec­tion un­der the an­nu­al re­port­ing meth­od, in­terest is pay­able on the amount due without a re­mind­er if the tax­able per­son pays the in­stal­ments after the dead­line or does not pay them in full.¹⁹⁰

² In­terest on late pay­ment is not pay­able on an ad­di­tion­al charge if it is the res­ult of an er­ror which, if it had been cor­rectly pro­cessed, would not have led to loss of tax for the Con­fed­er­a­tion.