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

(Art. 37 para. 5 VAT Act)

1 Re­lated in­sti­tu­tions un­der Art­icle 37 para­graph 5 VAT Act are in par­tic­u­lar com­mun­al as­so­ci­ations and oth­er com­bin­a­tions of pub­lic au­thor­it­ies, par­ishes, private schools and board­ing schools, private hos­pit­als, med­ic­al treat­ment centres, re­hab­il­it­a­tion centres, san­at­or­ia, private home care or­gan­isa­tions, old people’s homes, nurs­ing homes, seni­ors res­id­ences, char­it­able busi­nesses, such as dis­abled work­shops, hos­tels and spe­cial schools, op­er­at­ors of sports fa­cil­it­ies and cul­tur­al centres sub­sid­ised by pub­lic au­thor­it­ies, can­ton­al build­ing in­surers, wa­ter co­oper­at­ives, pub­lic trans­port busi­nesses, private law forest cor­por­a­tions sub­sid­ised by pub­lic au­thor­it­ies, or­gan­isers of non-re­cur­ring cul­tur­al and sports events, as­so­ci­ations un­der Art­icles 60–79 of the Civil Code⁸¹ (CC) and found­a­tions un­der Art­icles 80–89bis CC.

2 There are no mon­et­ary thresholds for the use of the flat tax rate meth­od.

3 Tax­able per­sons who re­port us­ing the flat tax rate meth­od may not opt for the tax­a­tion of sup­plies un­der Art­icle 21 para­graph 2 num­bers 1–25, 27 and 29 VAT Act. If the tax is nev­er­the­less in­voiced, the tax charge must be paid to the FTA with re­ser­va­tion of Art­icle 27 para­graph 2 VAT Act.⁸²

⁴ Autonom­ous agen­cies un­der Art­icle 12 para­graph 1 VAT Act that merge to form a single tax­able en­tity (Art. 12 para. 2 VAT Act) may ap­ply the flat rate tax meth­od.⁸³