English translation of Article 36 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 36 of the Swiss VAT Act 2010

Effective filing method 
  1.  In principle, the effective filing method must be used. 

  2.  When using the effective filing method, the tax claim is calculated as the difference between the domestic tax payable, the acquisition tax (Article 45) and import tax declared in the transfer procedure (Article 63) and the input tax credit for the corresponding filing period

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

 There is no corresponding provision.