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. 130

The ob­lig­a­tion of third parties to provide in­form­a­tion un­der Art­icle 73 para­graph 2 let­ter c VAT Act does not ap­ply to doc­u­ments which

a.
have been en­trus­ted to the per­son ob­liged to provide in­form­a­tion in or­der to make the sup­ply;
b.
the per­son ob­liged to provide in­form­a­tion has pre­pared him­self in or­der to make the sup­ply.
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