Evaluation VAT inspections - Evaluating the strategy, implementation and results of external inspections
Audit number: 3126
Value-added tax (VAT) was introduced in Switzerland in 1995 to replace sales tax. In 2004, revenues from the 300’000 or so entities liable to pay VAT were CHF 17.7 billion, which is approximately one third of overall federal government revenues. The main VAT division of the Federal Tax Administration (FTA) is responsible for auditing entities liable to pay VAT (registrations, declarations, payments). The purpose of inspections carried out on the premises is to examine the accuracy and completeness of the tax returns, based on the financial and operating accounts, along with the records, and, if need be, to adjust them.
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Archive finances and taxes