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

(Art. 37 para. 1–4 VAT Act)

1 Mixed branches of the in­dustry are branches of the in­dustry in which sev­er­al busi­ness activ­it­ies are nor­mally car­ried on which, if con­sidered sep­ar­ately, would be re­por­ted us­ing dif­fer­ent net tax rates.

2 The FTA shall lay down in an or­din­ance:

a.

the net tax rate ap­plic­able to each mixed branch of the in­dustry;

b.

the usu­al main and an­cil­lary busi­ness activ­it­ies in the mixed branch of the in­dustry.

3 Art­icles 86–88 ap­ply to re­port­ing us­ing net tax rates if the share of one or more busi­ness activ­it­ies usu­ally an­cil­lary to a branch of the in­dustry for which un­der the FTA’s or­din­ance the same net tax rate would ap­ply ex­ceed 50 per cent of the turnover of the tax­able main busi­ness and the tax­able busi­ness usu­ally an­cil­lary to an in­dustry.⁶⁹

4 The 50 per cent threshold is cal­cu­lated:

a.

for per­sons who be­come newly tax­able and for tax­able per­sons, who take up a new busi­ness: based on the ex­pec­ted turnovers;

b.

for the oth­er tax­able per­sons: based on the turnover in the two pre­ced­ing tax peri­ods.

5 If a tax­able per­son who op­er­ates in a mixed branch of the in­dustry also car­ries on busi­ness activ­it­ies that are ali­en to the branch of the in­dustry, re­port­ing us­ing net tax rates for these busi­ness activ­it­ies is gov­erned by Art­icles 86–88.