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

(Art. 56 para. 3 VAT Act)

¹ The amount of the se­cur­ity for con­di­tion­al tax claims or in cases, in which pay­ment re­liefs un­der Art­icle 76 para­graph 1 CustA⁹¹ are gran­ted:

a.

100 per cent on stor­age of bulk goods;

a^bis.⁹²

a max­im­um of 10 per cent for the au­thor­ised eco­nom­ic op­er­at­or (AEO) un­der Art­icle 42a CustA;

b.

at least 25 per cent in oth­er cases.

² For in­ter­na­tion­al trans­its, the amount of the se­cur­ity is gov­erned by in­ter­na­tion­al treat­ies.