VAT Consulting AG

Theaterstrasse 18

CH-4051 Basel
Phone: +41 (0) 61 225 90 50
Fax: +41 (0) 61 225 90 51

9.2 Excess input VAT

In case the VAT return shows a credit position in favour of the taxable person, the FTA will remit the surplus amount to balance the VAT account. A transfer into a foreign account is possible.

 

The VAT Law stipulates that the credit transfer has to be done within sixty days after the receipt of the VAT return. Once this period has expired, an interest for late payment is due by the FTA.

 

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