English translation of Article 57 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 57 of the Swiss VAT Act 2010

Interest on late payment 
  1. If import tax is not paid on time, interest will be levied thereon. 

  2. Liability for interest on late payment begins: 
    a. where payment is made via the CCP: on expiry of the payment terms granted; 
    b. where VAT is levied on consideration under Article 54(1)(d): on expiry of the payment terms granted; 
    c. where an improper reimbursement of taxes is reclaimed: on the date of reimbursement; 
    d. in all other cases: on the date at which the import tax was levied under Article 56. 

  3. Liability for interest on late payment will continue for the duration of any appeal proceedings and on any further instalment payments.


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

There is no corresponding provision.
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