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. 130

The ob­lig­a­tion of third parties to provide in­form­a­tion un­der Art­icle 73 para­graph 2 let­ter c VAT Act does not ap­ply to doc­u­ments which

a.
have been en­trus­ted to the per­son ob­liged to provide in­form­a­tion in or­der to make the sup­ply;
b.
the per­son ob­liged to provide in­form­a­tion has pre­pared him­self in or­der to make the sup­ply.
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