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. 91 Reporting of the acquisition tax

(Art. 37 para. 1–4 VAT Act)

Tax­able per­sons re­port­ing us­ing the net tax rate meth­od who ac­quire sup­plies from busi­nesses with their place of busi­ness abroad un­der Art­icles 45–49 VAT Act, must pay the ac­quis­i­tion tax semi-an­nu­ally at the ap­pro­pri­ate stat­utory tax rate.

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