Ordinance on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 21 Administrative and accounting requirements

(Art. 13 VAT Act)

1The mem­bers must close their ac­counts on the same bal­ance sheet date; this does not ap­ply to hold­ing com­pan­ies if for ac­count­ing reas­ons they have a dif­fer­ent bal­ance sheet date.

2Every mem­ber must pre­pare an in­tern­al tax re­turn, which must be con­sol­id­ated in the VAT group's re­turn.

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