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. 84 Reporting using net tax rates

(Art. 37 para. 1-4 VAT Act)

1Tax­able per­sons must re­port their busi­ness activ­it­ies at the net tax rates ap­proved by the FTA.

2If a busi­ness activ­ity ceases or a new busi­ness activ­ity is be­gun or if the turnover shares of the busi­ness activ­it­ies change in such a way that a new al­loc­a­tion of the net tax rates be­comes ne­ces­sary, the tax­able per­son must con­tact the FTA.

3Tax­able per­sons for whom two dif­fer­ent net tax rates have been ap­proved must re­cord the rev­en­ues for each of the net tax rates sep­ar­ately.

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