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. 4 Supply of goods from abroad onto Swiss territory from a warehouse on Swiss territory

(Art. 7 para. 1 VAT Act)

In re­la­tion to goods that have been moved from abroad in­to a ware­house on Swiss ter­rit­ory and are de­livered from this ware­house, the place of sup­ply is loc­ated abroad if the re­cip­i­ent of the sup­ply and the con­sid­er­a­tion to be paid are known at the time the goods are moved onto Swiss ter­rit­ory and the goods are re­leased for free cir­cu­la­tion at the time of sup­ply.

1 Amended by No I of the O of 30 Oct. 2013, in force since 1 Jan. 2014 (AS 2013 3839).

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