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Value Added Tax Act (VAT Act)
SR 641.20 — Federal Act of 12 June 2009 on Value Added Tax (Value Added Tax Act, VAT Act).
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:NOTE [links:https://fedlex.data.admin.ch/eli/cc/2009/615]
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 31 March 2025, which is also the date of the current binding text.

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Preamble
The Federal Assembly of the Swiss Confederation,
based on Article 130 of the Federal Constitution,and having considered the Dispatch of the Federal Council dated 25 June 2008,
decrees:
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SR 101
BBl 2008 6885

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Contents
1. General Provisions — 9 articles
2. Domestic Tax — 39 articles
3. Acquisition Tax — 6 articles
4. Import Tax — 15 articles
5. Procedural Law for Domestic and Acquisition Tax — 40 articles
6. Criminal Provisions — 11 articles
7. Final Provisions — 12 articles
8. Transitional Provision to the Amendment of 19 March 2010 — 0 articles

:LINK
https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2009/615/20250331/en/html/fedlex-data-admin-ch-eli-cc-2009-615-20250331-en-html-3.html
Official text on Fedlex — consolidation of 31 March 2025