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. 53 Preparation on the premises and food service

(Art. 25 para. 3 VAT Act)

1Pre­par­a­tion is the cook­ing, heat­ing, mix­ing, pre­par­a­tion and blend­ing of food1. The mere main­tain­ing of the tem­per­at­ure of food ready for con­sump­tion is not con­sidered pre­par­a­tion.

2Food ser­vice is in par­tic­u­lar the ar­range­ment of food on plates, the set­ting up of cold or warm buf­fets, the pour­ing of drinks, the lay­ing and clear­ing of tables, the serving of the guests, the man­age­ment or su­per­vi­sion of the serving staff and the op­er­a­tion and pro­vi­sion­ing of self-ser­vice buf­fets.

1 Re­vi­sion of term rel­ev­ant only to Swiss lan­guage ver­sions in ac­cord­ance with An­nex No 1 of the Or­din­ance on Food­stuffs and Util­ity Art­icles of 16 Dec. 2016, in force since 1 May 2017 (AS 2017 283).

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