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. 6a Place of supply for restaurant, cultural and similar supplies while transporting passengers in border areas 8

(Art. 9 VAT Act)

1 If sup­plies un­der Art­icle 8 para­graph 2 let­ters c and d VAT Act are made while trans­port­ing pas­sen­gers in bor­der areas that are partly on Swiss ter­rit­ory and partly abroad or are on Lake Con­stance, and if the place of sup­ply can­not be clearly de­term­ined as be­ing on Swiss ter­rit­ory or abroad, the sup­ply is deemed to be made at the place where the per­son mak­ing the sup­ply has its place of busi­ness, or a per­man­ent es­tab­lish­ment or, in the ab­sence of such a place of busi­ness or such a per­man­ent es­tab­lish­ment, its dom­i­cile or the place from which it works.

2 If the tax­able per­son proves that a sup­ply un­der para­graph 1 was made abroad, Art­icle 8 para­graph 2 let­ters c and d VAT Act ap­plies.

8 In­ser­ted by No I of the O of 12 Oct. 2011, in force since 1 Jan. 2012 (AS 2011 4739).

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