Michaela Merz


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Switzerland: Post-assessment of import VAT – changes per 1.1.2017 regarding late payment interest


A change of the ordinance 641.207.1 has become effective as from 1 January 2017. An additional paragraph 4 in article 1 was introduced, stating that no late interest is due on the import VAT, if the importer of records was registered and could deduct the import VAT as input tax at the time of importation. Continue reading