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


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Art. 17a Group representative 20

(Art. 13 VAT Act)

The group rep­res­ent­at­ive may be:

a.
a mem­ber of the VAT group dom­i­ciled on Swiss ter­rit­ory; or
b.
a per­son who is not a mem­ber of the VAT group but who is dom­i­ciled or has a place of busi­ness on Swiss ter­rit­ory.

20 In­ser­ted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).

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