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. 99a Reporting the acquisition tax

(Art. 37 para. 5 VAT Act)

Tax­able per­sons re­port­ing us­ing the flat tax rate meth­od who ac­quire sup­plies from busi­nesses with their place of busi­ness abroad in ac­cord­ance with Art­icles 45–49 VAT Act must pay the ac­quis­i­tion tax on a quarterly basis at the rel­ev­ant stat­utory tax rate.

1 In­ser­ted by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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