Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 27 November 2009 (Status as of 1 March 2021)


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Art. 100 Applicability of the rules of the net tax rate method

(Art. 37 para. 5 VAT Act)

Un­less this Sec­tion provides oth­er­wise, Art­icles 77–96 also ap­ply.

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