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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)

Art. 119 Lapse of the conditions for authorisation

(Art. 63 VAT Act)

If any of the con­di­tions for au­thor­isa­tion un­der Art­icle 118 para­graph 1 let­ters a–d are no longer ful­filled, the tax­able per­son must in­form the FTA in writ­ing without delay.