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

¹ If the tax­able per­son dis­cov­ers er­rors in their tax re­turns in the course of draw­ing up their an­nu­al ac­counts, they must cor­rect them at the latest in the re­turn for the re­port­ing peri­od in which the 180th day after the end of the rel­ev­ant busi­ness year falls.

² The tax­able per­son is ob­liged to ret­ro­spect­ively cor­rect re­cog­nised er­rors in re­turns re­lat­ing to past tax peri­ods un­less the tax claims for these tax peri­ods have be­come leg­ally bind­ing or have pre­scribed.

³ The ret­ro­spect­ive cor­rec­tions of the re­turns must be no­ti­fied in the form spe­cified by the FTA.

⁴ In the case of sys­tem-based er­rors that are dif­fi­cult to as­cer­tain, the FTA may grant the tax­able per­son fa­cil­it­ies un­der Art­icle 80.