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

¹ The FTA is re­spons­ible for the im­pos­i­tion and the col­lec­tion of the do­mest­ic and the ac­quis­i­tion tax.

² In or­der to en­sure that the tax is im­posed and col­lec­ted in ac­cord­ance with the law, the FTA shall is­sue all the ne­ces­sary in­struc­tions, un­less the is­sue of such is ex­pressly re­served to an­oth­er au­thor­ity.

³ It pub­lishes without delay all good prac­tice reg­u­la­tions that are not ex­clus­ively of an in­tern­al ad­min­is­trat­ive nature.

⁴ All ad­min­is­trat­ive acts must be car­ried out ex­ped­i­tiously.

⁵ The tax­able per­son may be burdened by the tax im­pos­i­tion only to the ex­tent this is ab­so­lutely ne­ces­sary for en­force­ment of this Act.