Ordinance on Value Added Tax

(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.