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PublicationsPublic finances and taxes

MünzenThis section contains SFAO audits related to public finance and tax issues.

Audit Levying of value added tax on mail-order sales - Federal Tax Administration and Federal Customs Administration

Since 2019, all foreign mail-order companies with annual turnover of more than CHF 100,000 from small consignments are subject to VAT in Switzerland and must register with the Federal Tax Administration (FTA). For foreign mail-order companies whose annual turnover is less than CHF 100,000, no VAT is levied on small consignments with a VAT amount (import tax) of less than CHF 5, as was previously the case.

Audit number: 20452

Audit 2021 fiscal equalization between the Confederation and the cantons - Review of data processing by cantonal and federal offices

The total volume of fiscal equalization (NFE) for 2021 is CHF 5,216 million, representing a year-on-year decrease of 1.2% (CHF 5,282 million). This decline is the result of the partial legislative revision that entered into force on 1 January 2020, which changed the calculation of the financing allocated to the financially weak cantons and in the division of the funds paid in by the Confederation and the financially strong cantons. Temporary mitigation measures in favour of financially weak cantons will also allow the payment of an amount of CHF 80 million in 2021.

Audit number: 20016

Audit Mehrwertsteuerabrechnung der Billag - Bundesamt für Kommunikation

Mit Schreiben vom 26. September 2019 erteilte die Finanzdelegation der eidgenössischen Räte (FinDel) der Eidgenössischen Finanzkontrolle (EFK) den Auftrag, eine Prüfung zur Mehrwertsteuerabrechnung bei der Billag durchzuführen.

Audit number: 19516