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)


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Art. 21 Administrative and accounting requirements

(Art. 13 VAT Act)

1 The mem­bers must close their ac­counts on the same bal­ance sheet date; this does not ap­ply to hold­ing com­pan­ies if for ac­count­ing reas­ons they have a dif­fer­ent bal­ance sheet date.

2 Every mem­ber must pre­pare an in­tern­al tax re­turn, which must be con­sol­id­ated in the VAT group’s re­turn.

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