English translation of Article 112 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 112 of the Swiss VAT Act 2010

Application of the previous law 

  1. The previous statutory provisions and the regulations issued on the basis thereof remain, subject to Article 113, applicable to all matters occurring and legal circumstances arising while they were valid. Prescription continues to be governed by Articles 49 and 50 of the previous law

  2. Supplies made before this Act came into force and imports of goods for which the import tax debt arose before this Act came into force are governed by the prior law. 

  3. Supplies made in part before this Act came into force must be taxed under the prior law for this part. Supplies made in part after this Act comes into force are taxable under the new law for this part.


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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