2.2 Simplified triangulation rules

As Switzerland is not a Member State of the EU, no EU simplified triangulation applies. The basic rule for the place of supply according to Art. 7 VAT Law has to be applied, even in case of a chain supply. However, if goods are transported from the first supplier in Switzerland directly to the final recipient outside Switzerland (i.e. exported), the zero rating for export applies to all foreign or domestic suppliers in the chain supply. The same applies in case the goods are picked up by the last supplier in the chain supply, provided that the goods that are exported are not being used in Switzerland in accordance with Art. 23 para. 3 VAT Law.

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