Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

(Art. 7 paras. 2, 8 and 10 para. 3 VAT Act)

1 A per­man­ent es­tab­lish­ment is a fixed place of busi­ness through which the activ­ity of the busi­ness is wholly or partly car­ried on.

2 In par­tic­u­lar the fol­low­ing qual­i­fy as per­man­ent es­tab­lish­ments:

a.

branches;

b.

factor­ies;

c.

work­shops;

d.

points of pur­chase or sale;

e.

per­man­ent rep­res­ent­a­tions;

f.

mines and oth­er sites for the ex­trac­tion of nat­ur­al re­sources;

g.

con­struc­tion and as­sembly sites last­ing for at least twelve months;

h.

prop­erty used for ag­ri­cul­tur­al, graz­ing and forestry pur­poses.

3 In par­tic­u­lar the fol­low­ing are not per­man­ent es­tab­lish­ments:

a.

pure dis­tri­bu­tion ware­houses;

b.

means of trans­port that are em­ployed for their ori­gin­al pur­pose;

c.

in­form­a­tion, rep­res­ent­a­tion and ad­vert­ising of­fices of busi­nesses that are au­thor­ised only to per­form cor­res­pond­ing sup­port activ­it­ies.