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

¹ The FTA may re­fuse or re­voke au­thor­isa­tion for an­nu­al re­port­ing in the case of tax­able per­sons who fail to com­ply or only par­tially com­ply with their re­port­ing and pay­ment ob­lig­a­tions.

² An­nu­al re­port­ing must be used for at least one full tax peri­od.

³ Any per­son who changes from an­nu­al to monthly, quarterly or half-yearly re­port­ing may change back to an­nu­al re­port­ing after three tax peri­ods at the earli­est.

⁴ Changes must take ef­fect at the be­gin­ning of a tax peri­od.