English translation of Article 20 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 20 of the Swiss VAT Act 2010
 
Attribution of supplies 

Joint liability 
  1. A supply is deemed to be rendered by the person who appears to be the supplier.  

  2. If a person acts in the name of and on behalf of another person, the supply is deemed to be rendered by the person represented if the representative:  
     
    1. can prove that he is acting as an agent and can clearly identify the person represented; and 
    2.  
    3. the recipient of the supply is expressly made aware of the existence of an agency relationship is or it is obvious from the surrounding circumstances. 
  3.  
  4. If paragraph 1 applies in a tripartite relationship, the supply relationship between the person appearing to the outside world and the person actually making the supply is qualified in the same way as the supply relationship between the person acting in relation to the outside world and the person receiving the supply.
 

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

Article 28 of the EU VAT Directive

Where a taxable person acting in his own name but on behalf of another person takes part in a supply of services, he shall be deemed to have received and supplied those services himself.


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