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)


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Art. 103 Invoice

(Art. 38 para. 1 VAT Act)

If the no­ti­fic­a­tion pro­ced­ure is used, this must be stated on the in­voice.

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