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Federal Act on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

Art. 22 Option for the taxation of supplies exempt from the tax without credit

1The tax­able per­son may, sub­ject to para­graph 2, tax any sup­ply ex­empt from the tax without cred­it (op­tion), provided the tax is clearly de­tailed or a de­clar­a­tion is made on the tax re­turn.1

2The op­tion is ex­cluded for:

a.
sup­plies un­der Art­icle 21 para­graph 2 num­bers 18, 19 and 23;
b.2
sup­plies un­der Art­icle 21 para­graph 2 num­bers 20 and 21 if the good is used or is in­ten­ded to be used by the re­cip­i­ent ex­clus­ively for private res­id­en­tial pur­poses.

1 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).