Who is responsible for archiving XMLs?

Premise

The e-dec clearance system sends an electronic assessment decision to the person responsible, i.e. the shipping agent.[1] Customs automatically create the electronic assessment decision (DIe), which is available a few days after importing or exporting the good. This is an import or export certificate valid for VAT reimbursement purposes.

Duties of the person in charge of the customs declaration

Most importers don’t have a CSP account. Customs taxes and VAT are debited directly to the custom service provider’s CSP account (shipping agent, customs agent) which are, in turn, invoiced to the importer or the sender.

Paper documents are now obsolete with the implementation of the electronic assessment decision (DIe). The customs service provider must guarantee a way for the importer or sender to access levy and VAT assessment decisions.[3]

Archiving duty

Pursuant to the Law on Vat, if someone is due to pay VAT (i.e. importers), they must archive electronic assessment decisions (DIe)[4] and guarantee the traceability of the entire procedure within their company.[5] They have to archive the XML data on DIe for ten year. This also applies to the different POs, invoices, etc. which need to be matched to the relevant procedure in the accounting system.[6] In this case, the taxpayer is the sole responsible for this procedure pursuant to the Law on VAT and the Ordinance on the Maintenance and Retention of Accounts (AccO) (Official Bulleting Spedloggswiss no. 705/2012 – updated 709/17).

The legal framework

The Federal Customs Administration adds the following legal definitions as a footnote to every electronic assessment decisions (DIe) [7]:

Electronic VAT assessment decision (DIeI):

this assessment decision is sent electronically and has a digital signature. It serves as proof of the customs assessment carried out on the goods described therein. You can download the electronic assessment decision at https://e-dec-web.ezv.admin.ch/edecZugangscodeGui/

You will need your access code and the customs declaration’s number.

Electronic assessment decisions need to be archived. Taxpayers are responsible for providing the documents when requesting a tax deduction to the Federal Customs Administration. Uncomplicated documents are the best proof, and the best example are non-modified and electronically archived DIe. You can visit the www.ezv.admin.ch and www.estv.admin.ch to find out more about DIes and electronic archiving respectively.

Electronic levy assessment decision (DIeD):

this assessment decision is sent electronically and has a digital signature. It serves as proof of the customs assessment carried out on the goods described therein. You can download the electronic assessment decision at https://e-dec-web.ezv.admin.ch/edecZugangscodeGui/

You will need your access code and the customs declaration’s number.

1]AFD – Electronic assessment decision (IMe) Required as of 1 March 2018

[2]AFD – Electronic documents (IME/e-receipt) – Art. 3.0

[3]AFD – Electronic assessment decision (IMe) Required as of 1 March 2018 – Art. 2.2

[4]AFD – Electronic assessment decision (IMe) Required as of 1 March 2018 – Art. 5.1

[5]AFC – Ordinance on the Maintenance and Retention of Accounts – Legal burden of proof

[6]AFC – Archiving electronic assessment decisions from the Federal Customs Administration – Traceability

[7]DIeI and DIeD electronic assessment decision, footnote of the Federal Custom Administration (visible on every PDF)