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)


Open article in different language:  DE  |  FR  |  IT
Art. 3 Declaration of subjection on import of goods

(Art. 7 para. 3 let. a VAT Act)2

1 ...3

2 If the im­port is made in the sup­pli­er’s own name based on a de­clar­a­tion of sub­jec­tion, for seri­al trans­ac­tions the pri­or sup­plies of goods are deemed to be made abroad and the sub­sequent sup­plies on Swiss ter­rit­ory.

3 If the sup­pli­er does not in­tend to im­port in its own name, it must dis­close this on the cus­tom­er’s in­voice.4

2 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

3 Re­pealed by No I of the O of 18 Oct. 2017, with ef­fect from 1 Jan. 2018 (AS 2017 6307).

4 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden