Value added tax (VAT) was adopted by the people and cantons on 26 November 1993. With the entry into force of the ordinance of 22 June 1994, as of 1 January 1995, VAT replaced the sales tax (ICHA) introduced in 1941. Only the Confederation alone has the authority to collect VAT. Between 1 January 2001 and 31 December 2009, this tax was subject to the federal law regulating VAT (aLTVA) and the ordinance of 29 March 2000 relating to this law (OLTVA).
The current statistic is based on ordinary reporting (quarterly, monthly or half yearly) via which contributors declare their turnover and taxes. Regardless of when the reports are received by the FTA, these amounts are entered for the year under review. For each year, the statistic therefore contains the turnover and taxes declared from at least 1 and at most 12 reports.