Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 27 November 2009 (Status as of 1 March 2021)


Open article in different language:  DE  |  FR  |  IT
Art. 107 Change in the form of reporting when reporting under the net tax rate method or the flat rate tax method

(Art. 39 VAT Act)86

1 On chan­ging from re­port­ing on the basis of the col­lec­ted con­sid­er­a­tions to re­port­ing on the basis of the agreed con­sid­er­a­tions, the tax­able per­son must re­port the claims ex­ist­ing at the time of change at the ap­proved net tax rates or, where ap­plic­able, flat tax rates in the re­port­ing peri­od fol­low­ing the change.87

2 On chan­ging from re­port­ing on the basis of the agreed con­sid­er­a­tions to re­port­ing on the basis of the col­lec­ted con­sid­er­a­tions, the tax­able per­son must de­duct the debt­or items ex­ist­ing at the time of the change from the con­sid­er­a­tions col­lec­ted in this re­port­ing peri­od in the re­port­ing peri­od fol­low­ing the change.

3 If at the same time as chan­ging of the form of re­port­ing the re­port­ing meth­od is also changed, Art­icle 79 para­graph 4 or Art­icle 81 para­graph 6 ap­plies.

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

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

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden