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


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Art. 95 Sales of equipment and fixed assets 80

(Art. 37 para. 1–4 VAT Act)

Sales of equip­ment and fixed as­sets that are not used ex­clus­ively to provide sup­plies that are ex­empt from the tax without cred­it must be re­por­ted at the ap­proved net tax rate. If re­port­ing is done us­ing two net tax rates and the equip­ment or the fixed as­sets were used for both busi­ness activ­it­ies, the con­sid­er­a­tions must be re­por­ted at the high­er net tax rate.

80 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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