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

(Art. 28 para. 1it. a VAT Act)

¹ The Swiss tax is deemed to be in­voiced if it is re­cog­nis­able to the re­cip­i­ent of the sup­ply that the sup­pli­er has de­man­ded pay­ment of the VAT from it.

² The re­cip­i­ent of the sup­ply does not have to veri­fy wheth­er the VAT was rightly de­man­ded. If, however, it knows that the per­son that has trans­ferred the tax is not re­gistered as a tax­able per­son, an in­put tax de­duc­tion is not per­mit­ted.