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

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

Art. 56 Suitable organisational measure

(Art. 25 para. 3 VAT Act)

A suit­able or­gan­isa­tion­al meas­ure is in par­tic­u­lar the is­sue of re­ceipts that in­dic­ate wheth­er a res­taur­ant sup­ply, a de­liv­ery of food or a sup­ply of goods for takeaway was provided.