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

(Art. 107 para. 1 let. a VAT Act)

¹ An in­sti­tu­tion­al be­ne­fi­ciary that wishes to claim a tax ex­emp­tion must be­fore every ac­quis­i­tion of sup­plies cer­ti­fy on the of­fi­cial form that the sup­plies ac­quired are for of­fi­cial use.

² An in­di­vidu­al be­ne­fi­ciary who wishes to claim tax ex­emp­tion must be­fore every ac­quis­i­tion of sup­plies have cer­ti­fied by the in­sti­tu­tion­al be­ne­fi­ciary to which the per­son be­longs, on the of­fi­cial form, that the per­son en­joys the status un­der Art­icle 143 para­graph 3, which con­fers en­ti­tle­ment to tax free ac­quis­i­tion. The in­di­vidu­al be­ne­fi­ciary must hand over the of­fi­cial form signed in per­son to the sup­pli­er and identi­fy him­self on every ac­quis­i­tion of sup­plies with the iden­ti­fic­a­tion card is­sued by the com­pet­ent fed­er­al au­thor­ity.

³ A tax ex­emp­tion un­der Art­icle 144 para­graph 1 let­ter a may be claimed only if the ef­fect­ive ac­quis­i­tion price for the sup­plies in­dic­ated on the in­voice or an equi­val­ent doc­u­ment is at least 100 francs, in­clud­ing tax. This min­im­um amount does not ap­ply to tele­com­mu­nic­a­tions and elec­tron­ic ser­vices un­der Art­icle 10 and for sup­plies of wa­ter in pipes, gas and elec­tri­city by util­ity com­pan­ies.

⁴ The con­di­tions un­der para­graphs 1–3 for claim­ing tax ex­emp­tion do not ap­ply to ac­quis­i­tions of mo­tor fuel for which the in­sti­tu­tion­al or the in­di­vidu­al be­ne­fi­ciary may claim ex­emp­tion from the min­er­al oil tax based on Art­icles 26–28 of the Min­er­al Oil Tax Or­din­ance of 20 Novem­ber 1996¹²², on Art­icles 30 and 31 of the Or­din­ance of 23 Au­gust 1989¹²³on the Cus­toms Priv­ileges of Dip­lo­mat­ic Mis­sions in Bern and Con­su­lar Posts on Swiss ter­rit­ory and of Art­icles 28 and 29 of the Or­din­ance of 13 Novem­ber 1985¹²⁴on the Cus­toms Priv­ileges of In­ter­na­tion­al Or­gan­isa­tions, of States in their re­la­tions with such Or­gan­isa­tions and of Spe­cial Mis­sions of For­eign States. In this case the sup­pli­er must be able to prove that the FO­CBS has not levied the min­er­al oil tax or has re­fun­ded it.