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. 59 Proof

(Art. 28 para. 1it. a VAT Act)

1The Swiss tax is deemed to be in­voiced if it is re­cog­nis­able to the re­cip­i­ent of the sup­ply that the sup­pli­er has de­man­ded pay­ment of the VAT from it.

2The re­cip­i­ent of the sup­ply does not have to veri­fy wheth­er the VAT was rightly de­man­ded. If, however, it knows that the per­son that has trans­ferred the tax is not re­gistered as a tax­able per­son, an in­put tax de­duc­tion is not per­mit­ted.

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