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

(Art. 25 para. 3 VAT Act)

1 Spe­cial in­stall­a­tions for the con­sump­tion of food on the premises (con­sump­tion in­stall­a­tions) con­sist of tables, bar tables, coun­ters and oth­er eat­ing sur­faces provided for con­sump­tion or sim­il­ar in­stall­a­tions, in par­tic­u­lar in means of trans­port. It is ir­rel­ev­ant:

a.

to whom the in­stall­a­tions be­long;

b.

wheth­er the cus­tom­er ac­tu­ally uses the in­stall­a­tion;

c.

wheth­er the in­stall­a­tions are suf­fi­cient to en­able all cus­tom­ers to con­sume on the premises.

2 The fol­low­ing do not con­sti­tute con­sump­tion in­stall­a­tions:

a.

mere seat­ing ac­com­mod­a­tion for rest­ing pur­poses without as­so­ci­ated tables;

b.

in kiosks or res­taur­ants on camp­ing sites: the tents and cara­vans of the ten­ants.