English translation of Article 42 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 42 of the Swiss VAT Act 2010

Expiry of the right to determine the amount of tax 
  1. The right to establish a tax claim expires five years from the end of the tax period in which the tax claim was created.

  2. This  limitation period may be suspended by a written declaration requiring confirmation of receipt which is intended to evaluate or amend the tax claim, a ruling, a decision on an objection, or a judgment. A suspension of the prescriptive period may also be achieved by the announcement of an audit under Article 78 paragraph 3 or by the commencement of an unannounced audit. 

  3. If the prescriptive period is interrupted by the Federal Tax Administration or an appeal body, the limitation period will begin to run again. It then runs for two years. 

  4. The prescriptive period shall be suspended for as long as proceedings under this Act relating to tax offences are being conducted in respect of the relevant tax period and the person liable for payment has been notified (Article 104(4)).

  5. Interruption and suspension are applicable to all persons liable for payment

  6. The right to establish the tax claim must expire 10 years from the end of the tax period in which the tax claim arose at the latest.

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

There is no corresponding provision.