English translation of Article 34 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 34 of the Swiss VAT Act 2010

Tax period 
  1. The tax is levied each tax period. 

  2. The tax period is the calendar year. 

  3. The Federal Tax Administration shall permit the taxable person to use the business year as the tax period on request.

Article 76 of the Swiss VAT Ordinance (Annual accounts) clarifying Article 34 Section 3 of the Swiss VAT Act

1. Annual accounts must be drawn up in every calendar year, except for the year of incorporation.

2. A change in the reporting date is to be notified to the Federal Tax Authorities in advance.

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

There is no corresponding provision.