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. 48c Invoicing

(Art. 24a VAT Act)

Where the tax­able per­son de­tails the tax on the re­sale of col­lect­ors’ items clearly on the in­voice, it must pay the tax and may neither ap­ply mar­gin tax­a­tion nor de­duct the no­tion­al in­put tax.

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