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

(Art. 25 para. 3 VAT Act)

¹ De­liv­ery is the sup­ply of food by the tax­able per­son to cus­tom­ers at their homes or to an­oth­er place des­ig­nated by them without fur­ther pre­par­a­tion or ser­vice.

² Takeaway food is food which the cus­tom­er takes after pur­chase to an­oth­er place and does not con­sume on the premises of the sup­pli­er. The fol­low­ing in par­tic­u­lar char­ac­ter­ise takeaway food:

a.

the will ex­pressed by the cus­tom­er to take the food away;

b.

the hand­ing over of the food in a spe­cial pack­age suit­able for trans­port;

c.

the hand­ing over of food that is not suit­able for im­me­di­ate con­sump­tion.

³ The FTA shall provide for sim­pli­fic­a­tions with­in the mean­ing of Art­icle 80 VAT Act for cer­tain sites and events.