English translation of Article 102 of the Swiss VAT Act 2010

This page contains an English translation of the below Article of the revised Swiss VATA 2010 and is part of a web based Swiss VATA 2010 commentary published in German. Should you require qualified written legal advice on cross-border transactions potentially triggering Swiss VAT  from a Swiss VAT lawyer please do not hesitate to contact: Harun Can

Article 102 of the Swiss VAT Act 2010


  1. If the taxable person reports himself for an offence under this Act before it comes to the attention of the competent authority, he will not be prosecuted if:

    a. he assists the authority in a reasonable manner in establishing the VAT payable or refundable; and  

    b. he makes a serious effort to pay the VAT due or refundable. 

  2. If a non-taxable person who has committed an offence under this Act or has participated in such an offence reports the offence, he will not be prosecuted. 

  3. A legal entity reports itself through its executive bodies or representatives. Joint and several liability under Article 12 paragraph 3 ACLA [SR 313.0] of the executive bodies or of the representatives does not apply and no prosecution will be brought. 

  4. A correction of the return under Article 72(2) qualifies as self-reporting.

Corresponding Article(s) of the EU VAT Directive (Recast) 2006/112/EC (as of January 2010)

There is no corresponding provision.