Taxable persons who wish to file an annual return in accordance with Article35a in the year in which the Amendment of 16 June 2023 comes into force must apply to the FTA for this within 60 days of this Amendment coming into force.
If goods are supplied from abroad to Switzerland that are exempt from import tax in accordance with Article 53 paragraph 1 letter a on account of the negligible amount of tax, the tax liability of the supplier shall commence when this amendment comes into force if:
the supplier is deemed to be a supplier in accordance with Article 20a ;
the suppler has achieved a turnover of at least 100,000 Swiss francs in the preceding twelve months by supplying such goods; and
it is reasonable to assume that the supplier will continue to make such supplies of goods during the twelve months following this Amendment coming into force.
0 commentaries
No commentaries are available for this article yet.