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

(Art. 9 VAT Act)

¹ If sup­plies un­der Art­icle 8 para­graph 2 let­ters c and d VAT Act are made while trans­port­ing pas­sen­gers in bor­der areas that are partly on Swiss ter­rit­ory and partly abroad or are on Lake Con­stance, and if the place of sup­ply can­not be clearly de­term­ined as be­ing on Swiss ter­rit­ory or abroad, the sup­ply is deemed to be made at the place where the per­son mak­ing the sup­ply has its place of busi­ness, or a per­man­ent es­tab­lish­ment or, in the ab­sence of such a place of busi­ness or such a per­man­ent es­tab­lish­ment, its dom­i­cile or the place from which it works.

² If the tax­able per­son proves that a sup­ply un­der para­graph 1 was made abroad, Art­icle 8 para­graph 2 let­ters c and d VAT Act ap­plies.