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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 January 2022)

Art. 106 Change in the form of reporting under the effective method

(Art. 39 VAT Act)

1 On chan­ging from re­port­ing un­der the col­lec­ted con­sid­er­a­tions to re­port­ing un­der the agreed con­sid­er­a­tions meth­od, the tax­able per­son must in the re­port­ing peri­od fol­low­ing the change:

a.
re­port the tax on the debt­or items ex­ist­ing at the time of change; and
b.
de­duct the in­put taxes on the cred­it­or items ex­ist­ing at the time of change in con­nec­tion with the busi­ness activ­it­ies en­titling the in­put tax de­duc­tion.

2 On chan­ging from re­port­ing un­der the agreed con­sid­er­a­tions to the col­lec­ted con­sid­er­a­tions meth­od, the tax­able per­son must in the re­port­ing peri­od fol­low­ing the change:

a.
de­duct the debt­or items ex­ist­ing at the time of change from the con­sid­er­a­tions col­lec­ted in this re­port­ing peri­od; and
b.
de­duct the in­put taxes on the cred­it­or items ex­ist­ing at the time of the change from the in­put taxes paid in this re­port­ing peri­od.

3 If sim­ul­tan­eously with the change in the form of re­port­ing the re­port­ing meth­od un­der Art­icles 36 and 37 VAT Act is also changed, Art­icle 79 para­graph 4 or Art­icle 81 para­graph 6 ap­plies.