Ordinance on Value Added Tax

(Art. 13 VAT Act)

¹Resig­na­tion as rep­res­ent­at­ive of a VAT group is pos­sible only at the end of a tax peri­od. No­tice of the resig­na­tion must be giv­en to the FTA in writ­ing at least one month in ad­vance.

²If the former group rep­res­ent­at­ive resigns and writ­ten no­tice of a new group rep­res­ent­at­ive is not giv­en to the FTA one month be­fore the end of the tax peri­od, the FTA may after pri­or warn­ing des­ig­nate one of the group mem­bers as the group rep­res­ent­at­ive.

³The group mem­bers may jointly with­draw the man­date from the group rep­res­ent­at­ive provided that at the same time they des­ig­nate a new group rep­res­ent­at­ive. Para­graph 1 ap­plies by ana­logy.