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


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Art. 93a Security for tourist exports 200

1 A pur­chaser who uses an elec­tron­ic pro­ced­ure to pur­chase goods for tour­ist ex­port may be re­ques­ted to provide se­cur­ity in the amount of the cor­res­pond­ing tax at the time of pur­chase.

2 The se­cur­ity shall be re­fun­ded if proof of ex­port is fur­nished with­in the pre­scribed peri­od.

200 In­ser­ted by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 438; BBl 2021 2363).

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