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

(Art. 7 para. 3 let. b VAT Act)

¹ Where goods sup­plied from abroad onto Swiss ter­rit­ory are ex­empt from im­port tax be­cause of the neg­li­gible amount of tax due, the place of sup­ply is deemed to be abroad un­til the end of the month in which the sup­pli­er reaches the turnover threshold of 100 000 francs from such sup­plies.

² From the fol­low­ing month the place of sup­ply for all sup­plies made by the sup­pli­er from abroad onto Swiss ter­rit­ory is deemed to be on Swiss ter­rit­ory. From this time, the sup­pli­er must im­port the goods in its own name.

³ The place of sup­ply re­mains on Swiss ter­rit­ory un­til the end of any cal­en­dar year in which the sup­pli­er fails to reach the turnover threshold of 100 000 francs from sup­plies in ac­cord­ance with para­graph 1.

⁴ If the sup­pli­er fails to reach the turnover threshold but does not no­ti­fy the FTA of this fact in writ­ing, the sup­pli­er is deemed to be sub­ject to the VAT Act in ac­cord­ance with Art­icle 7 para­graph 3 let­ter a.