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. 53 Preparation on the premises and food service

(Art. 25 para. 3 VAT Act)

1 Pre­par­a­tion is the cook­ing, heat­ing, mix­ing, pre­par­a­tion and blend­ing of food52. The mere main­tain­ing of the tem­per­at­ure of food ready for con­sump­tion is not con­sidered pre­par­a­tion.

2 Food ser­vice is in par­tic­u­lar the ar­range­ment of food on plates, the set­ting up of cold or warm buf­fets, the pour­ing of drinks, the lay­ing and clear­ing of tables, the serving of the guests, the man­age­ment or su­per­vi­sion of the serving staff and the op­er­a­tion and pro­vi­sion­ing of self-ser­vice buf­fets.

52 Re­vi­sion of term rel­ev­ant only to Swiss lan­guage ver­sions in ac­cord­ance with An­nex No 1 of the Or­din­ance on Food­stuffs and Util­ity Art­icles of 16 Dec. 2016, in force since 1 May 2017 (AS 2017 283).

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