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 January 2022)


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Art. 117 Transfer of the import tax payment

(Art. 63 VAT Act)

1 Per­sons who wish to pay taxes un­der the trans­fer pro­ced­ure re­quire au­thor­isa­tion from the FTA.

2 If doubt ex­ists as to wheth­er the re­quire­ments for the trans­fer of the im­port tax are ful­filled, the FO­CBS shall levy the tax.

3 The pre­scrip­tion of im­port tax li­ab­il­ity that has been trans­ferred is gov­erned by Art­icle 42 VAT Act.

4 The FTA shall reg­u­late ex­e­cu­tion in con­sulta­tion with the FO­CBS.

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