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. 121 Non-levying of the Swiss tax

(Art. 63 para. 2 VAT Act)

Art­icles 118–120 ap­ply by ana­logy for au­thor­isa­tion un­der Art­icle 63 para­graph 2 VAT Act.

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