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. 56 Suitable organisational measure

(Art. 25 para. 3 VAT Act)

A suit­able or­gan­isa­tion­al meas­ure is in par­tic­u­lar the is­sue of re­ceipts that in­dic­ate wheth­er a res­taur­ant sup­ply, a de­liv­ery of food or a sup­ply of goods for takeaway was provided.

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