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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. 84 Reporting using net tax rates

(Art. 37 para. 1–4 VAT Act)

1 Tax­able per­sons must re­port their busi­ness activ­it­ies at the net tax rates ap­proved by the FTA.

2 If a busi­ness activ­ity ceases or a new busi­ness activ­ity is be­gun or if the turnover shares of the busi­ness activ­it­ies change in such a way that a new al­loc­a­tion of the net tax rates be­comes ne­ces­sary, the tax­able per­son must con­tact the FTA.

3 Tax­able per­sons for whom two dif­fer­ent net tax rates have been ap­proved must re­cord the rev­en­ues for each of the net tax rates sep­ar­ately.