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. 135a Disclosure of data to the Federal Statistical Office 113

(Art. 76b and 76d let. d VAT Act)

The FTA may make the VAT re­turns avail­able on­line to the Fed­er­al Stat­ist­ic­al Of­fice (FSO) in or­der to carry out stat­ist­ic­al sur­veys provided the tax­able per­son has con­sen­ted to the FSO ob­tain­ing the data from the FTA.

113 In­ser­ted by No I of the O of 8 March 2019, in force since 1 April 2019 (AS 2019 911).

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