Import VAT Deferral is regulated under art LTVA CH Art. 63 (Deferral of payment of tax) which states that
- VATable importers registered with the STA who draw up their statements according to the effective method may declare the tax on the importation of goods in the periodic statement they submit to the AFC instead of paying it to the Swiss Customs Administration), provided that they regularly import and export goods and that this regularly results in large credit of VAT.
- If the goods imported under the deferral procedure are manufactured or processed on Swiss territory, the AFC may authorize the taxable person to deliver those goods tax-free to other taxable persons.
- The Federal Council regulates the procedure for deferment of tax payment.
- The company should have an inventory tracking (imports, inventory, exports).
There is still administrative work to be performed by the Customs team when the goods are cleared (indication of the Vat deferred payment, VAT ID to be communicated … cf §2 of the documentation R69 08, link here below)
Here are the links with Customs website and VAT website (you can click on the language on top right of the screen if you prefer French)
https://www.ezv.admin.ch/ezv/de/home/dokumentation/richtlinien/r-69_mwst.html please look at R 69 08
and the link to VAT admin to ask for the report payment of import VAT (form 1232 sqq)
https://www.estv.admin.ch/estv/de/home/mehrwertsteuer/dienstleistungen/formulare-pdf.html
Source VATplus.ch
