Legal basis of VAT

VAT Act with modifications (PDF, 495 kB, 04.10.2023)

VAT Ordinance with modifications (PDF, 991 kB, 04.10.2023)

Regulation Changes Affecting Mail-Order Companies from 1 January 2019 (PDF, 109 kB, 04.10.2023)

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Legal Division

Federal Tax Administration
Main Division Value Added Tax
Legal Division
Schwarztorstrasse 50
3003 Berne

Last modification 15.01.2024