English translation of Article 67 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 67 of the Swiss VAT Act 2010

Tax representation 

  1. Taxable persons without a domicile or place of business on Swiss territory must appoint a representative who is domiciled or has his place of business on Swiss territory to perform their procedural obligations

  2. In the case of group taxation under Article 13, the VAT group should appoint a representative to fulfil its procedural obligations who is domiciled or has his place of business in Switzerland

  3. The appointment of a representative under paragraphs 1 and 2 does not constitute a permanent establishment  the provisions of the direct tax legislation

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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