English translation of Article 19 of the Swiss VAT Act 2010

This page contains an English translation of the below Article of the revised Swiss VATA 2010 and is part of a web based Swiss VATA 2010 commentary published in German. Should you require qualified written legal advice on cross-border transactions potentially triggering Swiss VAT  from a Swiss VAT lawyer please do not hesitate to contact: Harun Can


 
Article 19 of the Swiss VAT Act 2010

Plurality of supplies 

  1. Mutually independent supplies are treated separately.
  2.  
  3. Two or more mutually independent supplies that are merged into one unit or are offered as a combination of supplies may be treated as a unit according to the predominant supply if they are made against an aggregate consideration and the predominant supply represents by value at least 70 per cent of the aggregate consideration (combination).  

  4. Supplies that are economically closely related and interact with one another in such a way that they must be regarded as an indivisible whole qualify as a single economic transaction and must be treated according to the character of the aggregate supply. 

  5. Ancillary supplies, in particular packaging, will be treated for tax purposes in the same way as the main supply. 

 

 
Swiss VAT Ordinance
 
Article 31 of the Swiss VAT Ordinance 2010 (Special tools) clarifying Article 19 Section 1 of the Swiss VAT Act 2010
  1. Special tools purchased or made by a taxable person specially for the performance of a manufacturing contract constitute part of the delivery of the goods manufactured with them. It is irrelevant whether the special tools:   
     
    1. are invoiced to the recipient of the supply separately or are included in the price of the products;
    2.  
    3. are delivered to the recipient of the supply or to a third person designated by him or her, or not after performance of the manufacturing contract.
    4.  
  2. Special tools include particularly printing plates, photolithos and sets, punching and draw tools, gauges, jigs, pressing and spraying forms, castings, foundry modules, dies and films for printed circuits (SR 616.1).

Article 32 of the Swiss VAT Ordinance 2010 (Indivisible wholes and combinations of supplies) clarifying Article 19 Section 2 of the Swiss VAT Act 2010

Article 19 of the Swiss VAT Ordinance 2010 Section 2 of the Swiss VAT Act 2010 is not applicable for determining whether the place of supply lies in Switzerland or abroad in the case of a combination of supplies.

Article 33 of the Swiss VAT Ordinance 2010 (Applicability of the import tax assessment for the domestic tax) clarifying Article 19 Section 2 of the Swiss VAT Act 2010

An import tax assessment under Article 112 is also applicable for the domestic tax, provided the combination of supplies was not processed or changed after the import assessment.



Corresponding Article(s) of the EU VAT Directive (Recast) 2006/112/EC (as of January 2010)

There is no corresponding provision.

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