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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)
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.