Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

of 27 November 2009 (Status as of 1 January 2023)


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Art. 104 Voluntary use of the notification procedure

(Art. 38 para. 2 VAT Act)

Provided both parties are li­able for the tax, the no­ti­fic­a­tion pro­ced­ure may be used:

a.
on the trans­fer of im­mov­able prop­erty or parts of im­mov­able prop­erty;
b.
on ap­plic­a­tion of the trans­fer­ring per­son, if there are ma­ter­i­al in­terests.
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