(Art. 23 para. 2 No 13 VAT Act)
With the consent of the supplier in accordance with Article 20a of the VAT Act, the seller may invoice the deemed supply of goods on Swiss territory to the supplier with tax. Consent is not required if an administrative measure pursuant to Article 79a of the VAT Act has been imposed on the supplier in accordance with Article 20a of the VAT Act.
2. The supplier in accordance with Article 20a of the VAT Act may deduct the tax as input tax.