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. 39 Option for the taxation of supplies exempt from the tax without credit

(Art. 22 VAT Act)

The op­tion for de­clar­a­tion in the tax re­turn must be ex­er­cised in the tax peri­od in which the sales tax debt arose. On ex­piry of the fi­nal­isa­tion dead­line un­der Art­icle 72 para­graph 1 VAT Act, it is no longer pos­sible to ex­er­cise the op­tion or not to con­tin­ue with an ex­er­cised op­tion.

1 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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