{"id":98782,"date":"2021-05-15T17:05:13","date_gmt":"2021-05-15T17:05:13","guid":{"rendered":"https:\/\/swissfederalism.ch\/ancora-molto-scarso-linteresse-per-la-procedura-di-riporto\/"},"modified":"2021-05-26T15:08:30","modified_gmt":"2021-05-26T15:08:30","slug":"still-very-little-interest-in-the-carry-over-procedure","status":"publish","type":"post","link":"https:\/\/swissfederalism.ch\/en\/still-very-little-interest-in-the-carry-over-procedure\/","title":{"rendered":"Still very little interest in the carry-over procedure"},"content":{"rendered":"

Still very little interest in the carry-over procedure<\/h1>\n

Direct VAT payments for imports to the Federal Tax Administration instead of the Federal Customs Administration do not take off<\/em><\/h3>\n

Since 2018, the conditions for the application of the carry-over procedure in Switzerland have been relaxed. Nevertheless, interest in this procedure has not grown as much.
\nAt its meeting on May 12, 2021, the Federal Council took note of the relevant report.
\nUnder certain conditions, importers can declare the Value Added Tax due on the import of goods in the VAT return which they submit to the Federal Tax Administration (FTA) via the carry-forward procedure instead of paying it to the Federal Customs Administration (FCA).
\nThe report on the simplified collection of VAT on the import of goods now shows that despite the lowering of the threshold value from CHF 50,000 to CHF 10,000 of the withholding tax credits applicable as of January 1, 2018, the demand for the carry-forward procedure has not increased that much.<\/p>\n

Withholding tax in the crosshairs of the Federal Council<\/strong><\/a>
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\"L'Assicurazione
Swiss Export Risk Insurance (SRE) is very important<\/figcaption><\/figure>\n

Subjects authorized to this procedure increased from 407 to 423<\/h4>\n

In fact, between January 1, 2018 and January 1, 2021, the number of subjects authorized to apply this procedure increased from 407 to 423. As a result, a further lowering of the threshold value is waived.
\nThe Federal Council has mandated the Federal Department of Finance (FDF) to verify how many companies have switched to the carry-forward procedure since the lowering of the threshold value on January 1, 2018 from CHF 50,000 to CHF 10,000 of the previous tax credits.
\nThe mandate dates back to 2016, when the report was adopted in fulfillment of postulate 14.3015 filed by the Committee on Economy and Taxation of the National Council.<\/p>\n

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