English translation of Article 114 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 114 of the Swiss VAT Act 2010

Options of Taxable Persons 

  1. Taxable persons may, when this Act comes into force, again make use of the options provided for in this Act. If the options are linked to specific deadlines, they will begin to run again on the date that this Act comes into force

  2. If the taxable person does not respond to the options within 90 days of this Act coming into force, it is assumed that the person is abiding by his option, provided this continues to be legally possible.


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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