English translation of Article 27 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 27 of the Swiss VAT Act 2010

Incorrect or unauthorised VAT details 
  1. Any person not entered in the Swiss Register of Taxable Persons or who uses the notification procedure according to Article 38 may not include VAT details on invoices.

  2. Any person who includes VAT details on an invoice when not entitled to do so, or who details too high a tax for a supply, shall owe the tax detailed unless: 

    1. the invoice is corrected in accordance with paragraph 4; or
    2. he proves that the Confederation has not suffered a loss of tax; tax is not lost if the recipient of the invoice has not made an input tax deduction or if the input tax claimed has been repaid to the Confederation.

  3. Paragraph 2 is also applicable to credit notes, provided the recipient of the credit note does not contest in writing the excessive tax amount.

  4. An invoice may be subsequently corrected within the period permitted by commercial law by a document requiring acknowledgement of receipt, which refers to and revokes the original invoice.

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

There is no corresponding provision.