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

(Art. 23 para. 4 VAT Act)

¹ Cross-bor­der trans­port by rail is ex­empt from the tax with cred­it, sub­ject to para­graph 2, provided it is a sec­tion of a jour­ney for which there is an in­ter­na­tion­al tick­et. This in­cludes:

a.

trans­port on sec­tions of a jour­ney where either the de­par­ture or the ar­rival sta­tion lies on Swiss ter­rit­ory;

b.

trans­port on Swiss sec­tions of a jour­ney used in trans­it to link the de­par­ture and the ar­rival sta­tions loc­ated abroad.

² For the tax ex­emp­tion with cred­it, the por­tion of the tick­et price cov­er­ing the for­eign sec­tion of the jour­ney must be high­er than the VAT not chargeable be­cause of the tax ex­emp­tion with cred­it.

³ No tax ex­emp­tion with cred­it is gran­ted on the sale of flat price tick­ets, in par­tic­u­lar the GA Travel­cards and the Half-Fare Travel­cards that are used in whole or part for tax ex­empt trans­port.