VAT Art. 63 - Transfer of the tax payment

Einleitung zur Rechtsnorm VAT:

Art. 63 VAT from 2024

Art. 63 Transfer of the tax payment

¹ Taxable importers registered with the FTA as taxable persons that report using the effective method may, instead of paying the tax payable on the import of goods to the FOCBS, declare it in their periodic tax return to the FTA (transfer procedure), provided they regularly import and export goods and significant input tax surpluses result.

² If the goods imported under the transfer procedure are further processed or finished on Swiss territory after the import, the FTA may authorise taxable persons to supply the processed or finished goods to other taxable persons without calculating the tax.

³ The Federal Council stipulates the details of the transfer procedure.