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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)
Art. 59Proof
(Art. 28 para. 1it. a VAT Act)
1 The Swiss tax is deemed to be invoiced if it is recognisable to the recipient of the supply that the supplier has demanded payment of the VAT from it.
2 The recipient of the supply does not have to verify whether the VAT was rightly demanded. If, however, it knows that the person that has transferred the tax is not registered as a taxable person, an input tax deduction is not permitted.