Federal Act on Value Added Tax

¹Per­sons who are tax­able un­der Art­icle 10 must re­gister with the FTA of their own ac­cord in writ­ing with­in 30 days of the com­mence­ment of their tax li­ab­il­ity. The Ad­min­is­tra­tion shall is­sue them with a non-trans­fer­able num­ber in ac­cord­ance with the re­quire­ments of the Fed­er­al Act of 18 June 2010¹ on the Busi­ness Iden­ti­fic­a­tion Num­ber, which is re­gistered.²

²If tax li­ab­il­ity ends in ac­cord­ance with Art­icle 14 para­graph 2, the tax­able per­son must de-re­gister with the FTA in writ­ing with­in 30 days of the end of the busi­ness activ­ity, and at the latest on con­clu­sion of the li­quid­a­tion pro­ceed­ings.

³Any per­son who be­comes tax­able solely be­cause of the ac­quis­i­tion tax (Art. 45 para. 2) must re­gister with the FTA in writ­ing with­in 60 days of the end of the cal­en­dar year in which he is li­able for tax and at the same time de­clare the sup­plies pro­cured.