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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 January 2022)

Art. 1 Swiss territory

(Art. 3 let. a VAT Act)

Swiss ocean-go­ing ships do not qual­i­fy as ter­rit­ory of the Swiss Con­fed­er­a­tion for the pur­poses of Art­icle 3 let­ter a VAT Act.