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)


Open article in different language:  DE  |  FR  |  IT
Art. 99a Reporting the acquisition tax 85

(Art. 37 para. 5 VAT Act)

Tax­able per­sons re­port­ing us­ing the flat tax rate meth­od who ac­quire sup­plies from busi­nesses with their place of busi­ness abroad in ac­cord­ance with Art­icles 45–49 VAT Act must pay the ac­quis­i­tion tax on a quarterly basis at the rel­ev­ant stat­utory tax rate.

85 In­ser­ted by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback