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


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Art. 43 Tax exemption with credit for international bus traffic

(Art. 23 para. 4 VAT Act)

1 Ex­empt from the tax with cred­it is the trans­port of per­sons by bus or coach on sec­tions of a jour­ney which:

a.
pass pre­dom­in­antly over for­eign ter­rit­ory; or
b.
are used in trans­it to link the places of de­par­ture and of ar­rival loc­ated abroad.

2 Ex­empt from the tax with cred­it is the trans­port of per­sons on purely Swiss sec­tions of a jour­ney solely in or­der to carry a per­son dir­ectly to a trans­port ser­vice un­der para­graph 1, provided it is in­voiced to­geth­er with the trans­port ser­vice un­der para­graph 1.

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