Ordinance on Value Added TaxEnglish is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. |
|
Art. 6a Place of supply for restaurant, cultural and similar supplies while transporting passengers in border areas
(Art. 9 VAT Act) 1If supplies under Article 8 paragraph 2 letters c and d VAT Act are made while transporting passengers in border areas that are partly on Swiss territory and partly abroad or are on Lake Constance, and if the place of supply cannot be clearly determined as being on Swiss territory or abroad, the supply is deemed to be made at the place where the person making the supply has its place of business, or a permanent establishment or, in the absence of such a place of business or such a permanent establishment, its domicile or the place from which it works. 2If the taxable person proves that a supply under paragraph 1 was made abroad, Article 8 paragraph 2 letters c and d VAT Act applies. 1 Inserted by No I of the O of 12 Oct. 2011, in force since 1 Jan. 2012 (AS 2011 4739). |