English translation of Article 47 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 47 of the Swiss VAT Act 2010

Tax and filing period 
  1.  For taxable persons under Article 45(2)(a), the same tax and filing periods apply as for domestic taxation (Article 34 and 35). 

  2.  The tax and filing period for taxable persons under Article 45 paragraph 2 letter (b) is the calendar year. 

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

There is no corresponding provision.