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

¹ The place of sup­ply of goods is the place where:

a.

the good is loc­ated at the time of trans­fer of the power to dis­pose com­mer­cially of it, of its de­liv­ery or of its be­ing made avail­able for use or ex­ploit­a­tion;

b.

the trans­port or dis­patch of the good to the cus­tom­er or to a third party on his in­struc­tions be­gins.

² The place of sup­ply of elec­tri­city by cable, gas via the nat­ur­al gas dis­tri­bu­tion net­work or dis­trict heat­ing is deemed to be the place at which the re­cip­i­ents of the sup­ply have their re­gistered of­fice or a per­man­ent es­tab­lish­ment for which the sup­ply is made, or, in the ab­sence of such a re­gistered of­fice or such a per­man­ent es­tab­lish­ment, the place where the elec­tri­city, gas or dis­trict heat­ing is ac­tu­ally used or con­sumed.¹⁰

³ In the case of the sup­ply of a good from abroad to Swiss ter­rit­ory, the place of sup­ply is deemed to be on Swiss ter­rit­ory, provided the sup­pli­er:

a.

has au­thor­isa­tion from the Fed­er­al Tax Ad­min­is­tra­tion (FTA) to im­port the good in its own name (de­clar­a­tion of sub­or­din­a­tion), and does not waive au­thor­isa­tion at the time of im­port; or

b.

makes sup­plies of goods un­der para­graph 1 let­ter b of the pre­ced­ing art­icle that are ex­empt from im­port tax un­der Art­icle 53 para­graph 1 let­ter a be­cause of the in­sig­ni­fic­ant tax amount, and makes a min­im­um turnover of 100 000 francs per year there­from.¹¹