English translation of Article 39 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 39 of the Swiss VAT Act 2010

Form of filing 
  1. The tax return shall be calculated on the basis of the amount of consideration agreed. 

  2. The Federal Tax Administration shall allow the taxable person on application to file returns on the basis of the consideration collected.

  3. The form of filing chosen must be retained for at least one tax period. 

  4. The Federal Tax Administration may require the taxable person to file on the basis of the consideration collected if: 
a. he receives a significant proportion of consideration prior to the time at which he provides thes upply or issues an invoice for it; or 
b. it has a reasonable suspicion that the taxable person is abusing the procedure of filing based on agreed considerations to obtain an unlawful benefit for himself or a third party. 


Article 106 of the Swiss VAT Ordinance 2010 (Change in the basis of reporting under the effective method) clarifying Article 39 of the Swiss VAT Act 2010

1. On changing from reporting under the collected considerations to reporting under the agreed considerations method, the taxable person must in the reporting period following the change:

a. report the tax on the debtor items existing at the time of change; and
b. deduct the input taxes on the creditor items existing at the time of change in connection with the businesses entitled to the input tax deduction.

2. On changing from reporting under the agreed considerations to the collected considerations method, the taxable person must in the reporting period following the change:

a. deduct the debtor items existing at the time of change from the considerations collected in this reporting period; and
b. deduct the input taxes on the creditor items existing at the time of the change from the input taxes paid in this reporting period.

3. If, with the change of the basis of reporting, the reporting method under Articles 36 and 37 of the Swiss VAT Act 2010 is also changed, Article 79 Section 4 or Article 81 Section applies.

Article 107 of the Swiss VAT Ordinance 2010 (Change in the basis for reporting when reporting under the net tax rate method) clarifying Article 39 of the Swiss VAT Act 2010

1. On changing from reporting under the collected considerations to reporting under the agreed considerations method the taxable person must report the debtor items existing at the time of change at the approved net tax rates in the reporting             period following the change.

2. On changing from reporting under the agreed considerations to reporting under the collected considerations method the taxable person must deduct the debtor items existing at the time of the change from the considerations collected in the               reporting period in the reporting period following the change.

3. If the reporting method is also changed simultaneously with the change in the basis for reporting, Article 79 Sections 4 or Article 81 Section 6 applies.


Corresponding Article(s) of th EU VAT Directive (Recast)

Article 250 - 252 ; 206 of the EU VAT Directive
 
Returns
 
Article 250
 
(1.) Every taxable person shall submit a VAT return setting out all the information needed to calculate the tax that has become chargeable and the deductions to be made including, in so far as is necessary for the establishment of the basis of assessment, the total value of the transactions relating to such tax and deductions and the value of any exempt transactions.
 
(2.) Member States shall allow, and may require, the VAT return referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.
 
Article 251
 
In addition to the information referred to in Article 250, the VAT return covering a given tax period shall show the following:
(a) the total value, exclusive of VAT, of the supplies of goods referred to in Article 138 in respect of which VAT has become chargeable during this tax period;
 
(b) the total value, exclusive of VAT, of the supplies of goods referred to in Articles 33 and 36 carried out within the territory of another Member State, in respect of which VAT has become chargeable during this tax period, where the place            where dispatch or transport of the goods began is situated in the Member State in which the return must be submitted;
 
(c) the total value, exclusive of VAT, of the intra-Community acquisitions of goods, or transactions treated as such, pursuant to Articles 21 or 22, made in the Member State in which the return must be submitted and in respect of which VAT          has become chargeable during this tax period;
 
(d) the total value, exclusive of VAT, of the supplies of goods referred to in Articles 33 and 36 carried out in the Member L 347/46 EN Official Journal of the European Union 11.12.2006 State in which the return must be submitted and in respect      of which VAT has become chargeable during this tax period, where the place where dispatch or transport of the goods began is situated within the territory of another Member State;
 
(e) the total value, exclusive of VAT, of the supplies of goods carried out in the Member State in which the return must be submitted and in respect of which the taxable person has been designated, in accordance with Article 197, as liable for        payment of VAT and in respect of which VAT has become chargeable during this tax period.
Article 252
 
(1.) The VAT return shall be submitted by a deadline to be determined by Member States. That deadline may not be more than two months after the end of each tax period.
 
(2.) The tax period shall be set by each Member State at one month, two months or three months. Member States may, however, set different tax periods provided that those periods do not exceed one year.
 
Article 206 
 
Any taxable person liable for payment of VAT must pay the net amount of the VAT when submitting the VAT return provided for in Article 250. Member States may, however, set a different date for payment of that amount or may require interim payments to be made.
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