Value Added Tax Ordinance (VAT Ordinance)
Value Added Tax Ordinance (VAT Ordinance)
SR 641.201 — Ordinance of 27 November 2009 on Value Added Tax (Value Added Tax Ordinance, VAT Ordinance).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. English consolidation of 1 January 2025, which is also the date of the current binding text.
Preamble
The Swiss Federal Council, based on the Value Added Tax Act of 12 June 2009 (VAT Act), ordains:
SR 641.20
Contents
1. General Provisions — 9 articles 2. Domestic Tax — 118 articles 3. Acquisition Tax — 3 articles 4. Import Tax — 11 articles 5. Procedural Law for Domestic and Acquisition Tax — 23 articles 6. Relief from VAT for Beneficiaries who are exempt from VAT under the HSA — 8 articles 7. Refund of VAT to Customers with Domicile or Place of Business Abroad — 6 articles 8. Value Added Tax Consultative Commission — 6 articles 9. Final Provisions — 10 articles