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. 95 Sales of equipment and fixed assets 80

(Art. 37 para. 1–4 VAT Act)

Sales of equip­ment and fixed as­sets that are not used ex­clus­ively to provide sup­plies that are ex­empt from the tax without cred­it must be re­por­ted at the ap­proved net tax rate. If re­port­ing is done us­ing two net tax rates and the equip­ment or the fixed as­sets were used for both busi­ness activ­it­ies, the con­sid­er­a­tions must be re­por­ted at the high­er net tax rate.

80 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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