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

(Art. 63 VAT Act)

¹ Au­thor­isa­tion is gran­ted if the tax­able per­son:

a.

re­ports the VAT un­der the ef­fect­ive meth­od;

b.

reg­u­larly im­ports and ex­ports goods as part of its busi­ness activ­it­ies;

c.

keeps a de­tailed im­port, in­vent­ory and ex­port con­trol for these goods;

d.¹¹⁹

in its peri­od­ic tax re­turns with the FTA reg­u­larly re­ports in­put tax sur­pluses on im­ports and ex­ports of goods un­der let­ter b of more than 10,000 francs per year that arise from the pay­ment of im­port tax to the FO­CBS; and

e.

guar­an­tees the cor­rect func­tion­ing of the pro­ced­ure.

^1bis Sup­pli­ers un­der Art­icle 20a VAT Act who have been sub­ject to an ad­min­is­trat­ive meas­ure un­der Art­icle 79a VAT Act may be gran­ted au­thor­isa­tion to use the trans­fer pro­ced­ure on re­quest from the day after the rul­ing is lif­ted.¹²⁰

² The grant or ex­ten­sion of the au­thor­isa­tion may be made con­di­tion­al on the pro­vi­sion of se­cur­ity in the amount of the an­ti­cip­ated claims.