12.1 Penalties for not filing a VAT return or a European sales listing in time

The period for filing the quarterly VAT return is sixty days. It is identical with the payment deadline. If none or only incomplete records are made available to the FTA or if the results reported obviously do not match the actual facts, the FTA is eligible to assess the tax claim due. The tax claim is established with an assessment notice.

There is no such obligation as filing a European sales listing as Switzerland is not a Member State of the EU.