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The current thrust in revision law

With immediate effect, the Federal Tax Administration (FTA) is offering various functions for simplified processing of VAT statements via its electronic portal “FTA SuisseTax”. In addition to submitting the VAT return, deadline extensions and annual reconciliations can also be submitted via the portal.

New Swiss Standard for Limited Revision (SER) from December 31, 2015

  • Adjustments to audit office reports due to the new SER

Delimitation of the restricted from the ordinary revision

  • lower assurance than with a regular audit (negative test result)
  • no PH to detect criminal acts
  • No audit of the internal control system
  • the lead auditor is not required to rotate
  • No recommendation to accept or reject the annual accounts to the General Meeting
  • no third party confirmations (e.g. bank confirmations)
  • Participation in the bookkeeping and rendering of services permitted
    • so long organizationally and personally separated
  • No comprehensive report to the Board of Directors with details of the result of the audit
  • No legal obligation to notify in the event of violations of the law, the articles of association or the organizational regulations


  • Third party inspection of the test documentation

In order to meet the various requirements of users, the FTA offers the following types of authorization:

Filler: Can fill out the VAT return, but cannot submit it electronically. This role is always created by the superuser.

Submitter : Can fill out the VAT return and submit it electronically. Can also electronically submit the invoice provided by a third party (filler). This role is always created by the superuser.

Superuser : Has the same rights as the submitter and also manages the user administration (fully electronic creation, modification and deletion of user rights). This role is either created by an existing superuser or on paper, triggered by the “Activation” function described above.

We are happy to answer any questions you may have!

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