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

¹ The place of sup­ply of a ser­vice is deemed, sub­ject to para­graph 2, to be the place at which the re­cip­i­ent of the ser­vice has its re­gistered of­fice or a per­man­ent es­tab­lish­ment for which the ser­vice is provided, or in the ab­sence of such a re­gistered of­fice or such a per­man­ent es­tab­lish­ment, its dom­i­cile or the place of his nor­mal abode.

² The place of sup­ply of the fol­low­ing ser­vices is deemed to be:

a.

for ser­vices that are typ­ic­ally sup­plied dir­ectly in the phys­ic­al pres­ence of in­di­vidu­als, even if ex­cep­tion­ally they are sup­plied at a dis­tance: the place where the per­son sup­ply­ing the ser­vice has his re­gistered of­fice or a per­man­ent es­tab­lish­ment, or in the ab­sence of such a re­gistered of­fice or such a per­man­ent es­tab­lish­ment the dom­i­cile or the place from which the per­son works; such ser­vices are in par­tic­u­lar: heal­ing treat­ments, ther­apies, nurs­ing, per­son­al hy­giene, mar­riage, fam­ily and life coun­selling, so­cial ser­vices and so­cial wel­fare ser­vices and child and youth care;

b.

for ser­vices sup­plied by travel agen­cies and event or­gan­isers: the place where the per­son sup­ply­ing the ser­vice has his re­gistered of­fice or a per­man­ent es­tab­lish­ment, or, in the ab­sence of such a re­gistered of­fice or such a per­man­ent es­tab­lish­ment, the dom­i­cile or the place from which the per­son works;

c.

for ser­vices in the area of cul­ture, the arts, sport, the sci­ence, schol­ar­ship, en­ter­tain­ment or sim­il­ar ser­vices, in­clud­ing ser­vices of the event or­gan­iser and re­lated ser­vices, if ap­plic­able: the place where these activ­it­ies are ac­tu­ally per­formed;

d.

for res­taur­ant sup­plies: the place where the sup­ply is ac­tu­ally made;

e.

for pas­sen­ger trans­port ser­vices: the place where trans­port ac­tu­ally takes place, as meas­ured by the dis­tance trav­elled; in the case of cross-bor­der trans­port, the Fed­er­al Coun­cil may or­der that short in­tern­al dis­tances may count as for­eign and short dis­tances abroad as in­tern­al dis­tances;

f.

for ser­vices in con­nec­tion with im­mov­able prop­erty: the place where the prop­erty is situ­ated; such ser­vices are in par­tic­u­lar: broker­age, man­age­ment, sur­vey and valu­ation of the prop­erty, ser­vices in con­nec­tion with the pur­chase or cre­ation of rights in rem, ser­vices in con­nec­tion with the pre­par­a­tion or the co­ordin­a­tion of con­struc­tion ser­vices, such as ar­chi­tec­tur­al, en­gin­eer­ing and con­struc­tion su­per­vi­sion ser­vices, sur­veil­lance of prop­er­ties and build­ings and ac­com­mod­a­tion ser­vices;

g.

for ser­vices in the area of in­ter­na­tion­al de­vel­op­ment co­oper­a­tion and hu­man­it­ari­an help: the place for which the ser­vice is destined.