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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. 18 Authorisation of group taxation

(Art. 13 and 67 para. 2 VAT Act)

1 On ap­plic­a­tion, the FTA shall au­thor­ise group tax­a­tion, provided the rel­ev­ant con­di­tions are met.

2 The ap­plic­a­tion must en­close writ­ten de­clar­a­tions by each group mem­ber, in which they de­clare their con­sent to group tax­a­tion and its ef­fects and to joint rep­res­ent­a­tion by the group mem­ber or per­son des­ig­nated in the ap­plic­a­tion.

3 The ap­plic­a­tion must be sub­mit­ted by the group rep­res­ent­at­ive. The group rep­res­ent­at­ive may be:

a.
a mem­ber of the VAT group dom­i­ciled on Swiss ter­rit­ory; or
b.
a per­son who is not a mem­ber but who has its dom­i­cile or a place of busi­ness on Swiss ter­rit­ory.