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. 62 Precious metals and gemstones

(Art. 28a para. 1 let. a VAT Act)

Pre­cious metals with tar­iff num­bers 7106–711255 and gem­stones with tar­iff num­bers 7102–7105 are not in­di­vidu­al­is­able move­able goods.

55 SR 632.10An­nex

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