Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

¹ The fol­low­ing are sub­ject to the ac­quis­i­tion tax:

a.⁷⁸

sup­plies of ser­vices by busi­nesses based abroad that are not entered in the Re­gister of Tax­able Per­sons where the place of sup­ply un­der Art­icle 8 para­graph 1 is situ­ated on Swiss ter­rit­ory, with the ex­cep­tion of tele­com­mu­nic­a­tion or elec­tron­ic ser­vices sup­plied to non-tax­able re­cip­i­ents;

b.

the im­port of data stor­age me­dia without mar­ket value with the ser­vices and rights in­cluded therein (Art. 52 para. 2);

c.⁷⁹

sup­plies of im­mov­able goods on Swiss ter­rit­ory that are not sub­ject to im­port tax and which are made by busi­nesses based abroad and which are not entered in the Re­gister of Tax­able Per­sons, with the ex­cep­tion of mak­ing such goods avail­able for use or ex­ploit­a­tion;

d.⁸⁰

the sup­ply of elec­tri­city in cables, gas via the nat­ur­al gas dis­tri­bu­tion net­work and dis­trict heat­ing by busi­nesses based abroad to per­sons li­able to tax on Swiss ter­rit­ory.

² The re­cip­i­ent of sup­plies un­der para­graph 1 is li­able to the tax, provided he:⁸¹

a.

is li­able to the tax un­der Art­icle 10; or

b.⁸²

pro­cures such sup­plies for more than 10,000 francs in the cal­en­dar year.