VAT Art. 56 - Incurrence, prescription and payment of the import tax debt

Einleitung zur Rechtsnorm VAT:

Art. 56 VAT from 2024

Art. 56 Incurrence, prescription and payment of the import tax debt

¹ The import tax debt is incurred at the same time as the customs debt (Art. 69 CustA ⁽¹⁾ ).

² Taxable persons under Article 51 who settle the import tax debt via the CSP are allowed a period of 60 days after issue of the invoice to make payment; exceptions are imports made by tourists, which must be reported orally for customs assessment.

³ In relation to security, facilities may be granted if collection of the tax is not endangered as a result.

⁴ The import tax debt prescribes at the same time as the customs debt (Art. 75 CustA). The prescriptive period is suspended for as long as criminal proceedings in respect of tax offences under this Act are in process and the person liable for payment has been informed (Art. 104 para. 4).

⁵ If the import tax debt changes as a result of subsequent adjustment of the consideration, in particular as a result of revision of the contract or because of price adjustments between related businesses based on recognised guidelines, the tax that has been assessed too low must be notified to the FOCBS within 30 days of the adjustment. The notification and the adjustment of the tax assessment may be dispensed with if the additional tax payable could be deducted as input tax under Article 28.