English translation of Article 48 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 48 of the Swiss VAT Act 2010

Creation and expiry of the right to establish the acquisition tax debt 
  1. The acquisition tax debt is incurred: 
    a. upon payment of the consideration for the supply; 
    b. in the case of taxable persons under Article 45(2)(a) who report on the basis of agreed considerations (Article 40(1) at the time of receipt of the invoice, and for supplies without an invoice, on payment of the consideration.


  2. Expiry of the right to assess the tax and legally binding effect are governed by Articles 42 and 43. 

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

There is no corresponding provision.