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. 96 Invoicing at an excessive tax rate

(Art. 37 para. 1–4 VAT Act)

If a tax­able per­son re­port­ing us­ing net tax rates in­voices a sup­ply at an ex­cess­ive tax rate, the per­son must, in ad­di­tion to the VAT cal­cu­lated at the net tax rate, also pay the dif­fer­ence between the tax cal­cu­lated us­ing the tax rate dis­closed and the tax cal­cu­lated us­ing the tax rate un­der Art­icle 25 VAT Act. The con­sid­er­a­tion is re­garded as in­clud­ing VAT.

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