Ordinance on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 114 Security for payment of the tax over the FCA’s centralised settlement procedure

(Art. 56 para. 3 VAT Act)

If the tax is paid via the cent­ral­ised set­tle­ment pro­ced­ure (CSP), the FCA may re­quire a lump-sum se­cur­ity based on its risk as­sess­ment. It is cal­cu­lated as fol­lows:

a.
at least 20 per cent of the tax ac­crued with­in a peri­od of 60 days, provided the im­port­er is re­gistered with the FTA as a tax­able per­son and the con­di­tions of the CSP are ob­served;
b.
100 per cent of the tax ac­crued with­in a peri­od of 60 days if the im­port­er is not re­gistered with the FTA as a tax­able per­son or the con­di­tions of the CSP are not ob­served.
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