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

¹ A sup­ply is deemed to be made by the per­son who ap­pears to the out­side world to be the sup­pli­er.

² If a per­son acts in the name of and for ac­count of an­oth­er per­son, the sup­ply is deemed to be made by the per­son rep­res­en­ted if the rep­res­ent­at­ive:

a.

can prove that they are act­ing as an agent and can clearly identi­fy the per­son rep­res­en­ted; and

b.

the ex­ist­ence of an agency re­la­tion­ship is ex­pressly no­ti­fied to the re­cip­i­ent of the sup­ply or is ob­vi­ous in the cir­cum­stances.

³ If para­graph 1 ap­plies in a tri­an­gu­lar re­la­tion­ship, the sup­ply re­la­tion­ship between the per­son ap­pear­ing to the out­side world and the per­son ac­tu­ally mak­ing the sup­ply is qual­i­fied in the same way as the sup­ply re­la­tion­ship between the per­son act­ing in re­la­tion to the out­side world and the per­son re­ceiv­ing the sup­ply.