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

(Art. 7 para. 3 let. b VAT Act)

Where goods sup­plied from abroad onto Swiss ter­rit­ory are ex­empt from im­port tax be­cause of the neg­li­gible amount of tax, the sup­pli­er be­comes li­able for tax when the Amend­ment of 15 Au­gust 2018 comes in­to force if it achieved a turnover of 100 000 francs or more from sup­ply­ing such goods in the pre­vi­ous twelve months and it must be as­sumed that it will con­tin­ue to make such sup­plies in the twelve months fol­low­ing the amend­ment com­ing in­to force.