In the shifting procedure, the importer does not pay the import tax to the Federal Customs Administration (BAZG), but declares it in the corresponding value-added tax quarterly settlement on a separate form and simultaneously claims it as input tax (which is why no money is transferred). The application of the shifting procedure is subject to various cumulative requirements, including the condition that the authorization holder is subject to taxation in Switzerland.In the case being assessed here, the art collector was not registered for VAT in Switzerland, which is why, for this reason alone, he did not possess an authorization to apply the shifting procedure and was generally not entitled to deduct input tax.
Source: primetax.ch
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