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

(Art. 107 para. 1 let. a VAT Act)

¹ If the con­di­tions for a tax ex­emp­tion un­der Art­icles 144 and 145 are not met or sub­sequently not ful­filled, in cases of tax ex­emp­tion un­der Art­icle 144 para­graph 1 let­ter a the in­sti­tu­tion­al or the in­di­vidu­al be­ne­fi­ciary is ob­liged to pay the tax­able per­son an amount equi­val­ent to the tax due. If this amount is not paid, it is due by the tax­able per­son, to the ex­tent this per­son is at fault. In­sti­tu­tion­al and in­di­vidu­al be­ne­fi­ciar­ies are ob­liged to pay the tax sub­sequently on the ac­quis­i­tion of sup­plies of ser­vices from busi­nesses with their place of busi­ness abroad.

² The pro­vi­sions of the Vi­enna Con­ven­tions dated 18 April 1961¹³⁰on Dip­lo­mat­ic Re­la­tions and dated 24 April 1963¹³¹on Con­su­lar Re­la­tions and of the Headquar­ters Agree­ment are re­served.