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


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Art. 45a Supplies not subject to acquisition tax 83
Sup­plies that are ex­empt from do­mest­ic tax without cred­it un­der Art­icle 21 or ex­empt from the do­mest­ic tax un­der Art­icle 23 are not sub­ject to the ac­quis­i­tion tax.

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

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