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

(Art. 10 para. 1 let. a VAT Act)

In the case of for­eign busi­nesses without a per­man­ent es­tab­lish­ment on Swiss ter­rit­ory that have made tax­able sup­plies on Swiss ter­rit­ory in the twelve months be­fore this Or­din­ance comes in­to force, the ex­emp­tion from tax li­ab­il­ity un­der Art­icle 9a ter­min­ates when this Or­din­ance comes in­to force, provided in these twelve months they have reached the turnover threshold un­der Art­icle 10 para­graph 2 let­ter a or c VAT Act for sup­plies on Swiss ter­rit­ory and abroad that are not ex­empt from the tax without cred­it and it must be as­sumed that they will also provide tax­able sup­plies on Swiss ter­rit­ory in the twelve months fol­low­ing this Or­din­ance com­ing in­to force. If the sup­plies were not made for the en­tire twelve months be­fore this Or­din­ance comes in­to force, the turnover must be ex­tra­pol­ated to a full year.