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.


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Art. 67 Tax representation

1Tax­able per­sons without a dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory must ap­point a rep­res­ent­at­ive to per­form their pro­ced­ur­al ob­lig­a­tions who has his dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory.

2In the case of group tax­a­tion (Art. 13), the VAT group must ap­point a rep­res­ent­at­ive to ful­fil their pro­ced­ur­al ob­lig­a­tions who has his dom­i­cile or place of busi­ness in Switzer­land.

3The ap­point­ment of a rep­res­ent­at­ive un­der para­graphs 1 and 2 does not con­sti­tute a per­man­ent es­tab­lish­ment in ac­cord­ance with the dir­ect tax pro­vi­sions.

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