English translation of Article 108 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 108 of the Swiss VAT Act 2010

Federal Department of Finance 

The FDF shall:

a. define customary interest rates for interest on late payment and refunds and adjust them periodically

b. determine the cases in which interest on late payment will not be imposed

c. stipulate the amount at which negligible amounts of interest on late payment and refunds will not be imposed or are not payable.



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

There is no corresponding provision.
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