Ordinance on Value Added Tax

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Art. 107 Change in the form of reporting when reporting under the net tax rate method or the flat rate tax method

(Art. 39 VAT Act)1

1On chan­ging from re­port­ing on the basis of the col­lec­ted con­sid­er­a­tions to re­port­ing on the basis of the agreed con­sid­er­a­tions, the tax­able per­son must re­port the claims ex­ist­ing at the time of change at the ap­proved net tax rates or, where ap­plic­able, flat tax rates in the re­port­ing peri­od fol­low­ing the change.2

2On chan­ging from re­port­ing on the basis of the agreed con­sid­er­a­tions to re­port­ing on the basis of the col­lec­ted con­sid­er­a­tions, the tax­able per­son must de­duct the debt­or items ex­ist­ing at the time of the change from the con­sid­er­a­tions col­lec­ted in this re­port­ing peri­od in the re­port­ing peri­od fol­low­ing the change.

3If at the same time as chan­ging of the form of re­port­ing the re­port­ing meth­od is also changed, Art­icle 79 para­graph 4 or Art­icle 81 para­graph 6 ap­plies.

1 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
2 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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