English translation of Article 115 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 115 of the Swiss VAT Act 2010

Change of the tax rates 

  1. If the tax rates change, the transitional regulations apply by analogy. The Federal Council shall adjust the maximum amounts laid down in Article 37(1) as appropriate. 

  2. Taxable persons must be allowed sufficiently long periods of time to allow them to report VAT amounts at the previous rates which are adjusted to the nature of the supply and service agreements.

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

There is no corresponding provision.