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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. 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.