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. 48c Invoicing

(Art. 24a VAT Act)

Where the tax­able per­son de­tails the tax on the re­sale of col­lect­ors' items clearly on the in­voice, it must pay the tax and may neither ap­ply mar­gin tax­a­tion nor de­duct the no­tion­al in­put tax.

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