Art. 3

(Art. 7 para. 3 let. a VAT Act)¹

1. .²
2. If the import is made in the supplier’s own name based on a declaration of subjection, for serial transactions the prior supplies of goods are deemed to be made abroad and the subsequent supplies on Swiss territory.
3. If the supplier does not intend to import in its own name, it must disclose this on the customer’s invoice.³