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. 57

Till re­ceipts for amounts up to 400 francs need not con­tain de­tails about the re­cip­i­ent of the sup­ply. Such re­ceipts do not en­title the re­cip­i­ent to a tax re­fund in the re­fund pro­ced­ure.

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