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. 121a

Busi­nesses that ex­clus­ively provide sup­plies on Swiss ter­rit­ory that are ex­empt from tax without cred­it may opt not to re­gister with the FTA as a tax­able per­son. The fore­go­ing also ap­plies to busi­nesses without a place of busi­ness, dom­i­cile or per­man­ent es­tab­lish­ment on Swiss ter­rit­ory if they also make sup­plies for which they are ex­empt from tax un­der Art­icle 10 para­graph 2 let­ter b VAT Act.

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