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. 25 Release from liability

(Art. 15 para. 4 VAT Act)

By re­mit­ting to the FTA the VAT also as­signed and col­lec­ted with the claim the as­sign­ee is re­leased in the same amount from the li­ab­il­ity.

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