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. 46 Credit card commissions and cheque charges

(Art. 24 para. 1 VAT Act)

In par­tic­u­lar cred­it card com­mis­sions, cheque charges, WIR re­bates, etc. do not con­sti­tute re­duc­tions of con­sid­er­a­tions.

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