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. 3 Declaration of subjection on import of goods

(Art. 7 para. 3 let. a VAT Act)1

1…2

2If the im­port is made in the sup­pli­er’s own name based on a de­clar­a­tion of sub­jec­tion, for seri­al trans­ac­tions the pri­or sup­plies of goods are deemed to be made abroad and the sub­sequent sup­plies on Swiss ter­rit­ory.

3If the sup­pli­er does not in­tend to im­port in its own name, it must dis­close this on the cus­tom­er’s in­voice.3

1 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
2 Re­pealed by No I of the O of 18 Oct. 2017, with ef­fect from 1 Jan. 2018 (AS 2017 6307).
3 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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