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# Value Added Tax Ordinance (VAT Ordinance)

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- Created on Aug 13, 2026

## Value Added Tax Ordinance (VAT Ordinance)

SR 641.201 — Ordinance of 27 November 2009 on Value Added Tax (Value Added Tax Ordinance, VAT Ordinance).

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/2009/828?utm_source=slatesource)

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.

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/2009/828?utm_source=slatesource)

## 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

[Official text on Fedlex — consolidation of 1 January 2025](https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2009/828/20250101/en/html/fedlex-data-admin-ch-eli-cc-2009-828-20250101-en-html-5.html?utm_source=slatesource)