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. 85 Approval of the use of a single net tax rate

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

The tax­able per­son is per­mit­ted to use a single net tax rate un­less a case un­der Art­icle 86 para­graph 1 or Art­icle 89 para­graphs 3 or 5 ap­plies.

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