Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

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

of 27 November 2009 (Status as of 1 March 2021)


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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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