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. 120 Withdrawal of the authorisation

(Art. 63 VAT Act)

Au­thor­isa­tion is with­drawn if the tax­able per­son no longer guar­an­tees the cor­rect func­tion­ing of the pro­ced­ure.

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