English translation of Article 22 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 22 of the Swiss VAT Act 2010

Option for the taxation of supplies exempt from the tax without deductibility of the VAT paid 

  1. The taxable person may, subject to paragraph 2, tax any supply exempt from the tax without credit (option), provided the tax is clearly detailed on the invoice.
  2. The option is excluded for:
  3. a. supplies under Article 21 paragraph 2 numbers (18), (19) and (23)

b. supplies under Article 21 paragraph 2 numbers (20) and (21) if the good is used by the recipient exclusively for private purposes.

 


Swiss VAT Ordinance

Article 39 of the Swiss VAT Ordinance 2010 (Option for the taxation of supplies exempt from the tax without credit) clarifying Article 22 of the Swiss VAT Act 2010

If the taxable person cannot opt for the tax by open disclosure, the exercise of the option can be notified to the Federal Tax Authorities by other means. Such an option is possible even if no supplies have yet been rendered. Article 22 Section 2 VAT Act is reserved (4th section Supplies exempt from the tax).


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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