Art. 20 para. 1 of the Swiss Value Added Tax Act (VATA) provides
that: “a supply is deemed to be made by the person who
appears to the outside world to be the supplier”. The point
of view of the person receiving the supply will therefore be
decisive.
Direct representation
In tripartite relationships, the situation can be complex. It
may happen that someone (the representative) acts in the name and
on behalf of another person (the person represented). In such a
context, it can be accepted that the supply takes place between the
recipient and the person represented, provided that the
representative acts as such and can clearly communicate the
identity of the person represented.
