Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

¹ Tax­able per­sons may, when this Act comes in­to force, again make use of the elec­tion op­tions provided for in this Act. If the elec­tion op­tions are linked to spe­cif­ic dead­lines, they be­gin to run again on the date that this Act comes in­to force.

² If the tax­able per­son does not re­spond to the elec­tion op­tions with­in 90 days of this Act com­ing in­to force, it is as­sumed that the per­son is abid­ing by his elec­tion, provided this con­tin­ues to be leg­ally pos­sible.