Art. 7 VAT from 2024
Art. 7 Place of supply of goods
1 The place of supply of goods is the place where:
a. the good is located at the time of transfer of the power to dispose commercially of it, of its delivery or of its being made available for use or exploitation;b. the transport or dispatch of the good to the customer or to a third party on his instructions begins.2 The place of supply of electricity by cable, gas via the natural gas distribution network or district heating is deemed to be the place at which the recipients of the supply have their registered office or a permanent establishment for which the supply is made, or, in the absence of such a registered office or such a permanent establishment, the place where the electricity, gas or district heating is actually used or consumed. (1)
3 In the case of the supply of a good from abroad to Swiss territory, the place of supply is deemed to be on Swiss territory, provided the supplier:
a. has authorisation from the Federal Tax Administration (FTA) to import the good in its own name (declaration of subordination), and does not waive authorisation at the time of import; orb. makes supplies of goods under paragraph 1 letter b of the preceding article that are exempt from import tax under Article 53 paragraph 1 letter a because of the insignificant tax amount, and makes a minimum turnover of 100 000 francs per year therefrom. (2) (1) Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 ([AS 2017 3575]; [BBl 2015 2615]).
(2) Inserted by No I oft he FA of 30 Sept. 2016, let. a in force since 1 Jan. 2018 and let. b in force since 1 Jan. 2019 ([AS 2017 3575]; [BBl 2015 2615]).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
