Ordinance on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 32 Aggregated units and combinations of supplies

(Art. 19 para. 2 VAT Act)

Art­icle 19 para­graph 2 VAT Act ap­plies by ana­logy when de­term­in­ing wheth­er in the case of com­bin­a­tions of sup­plies the place of sup­ply is loc­ated on Swiss ter­rit­ory or abroad.

1 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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