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

of 27 November 2009 (Status as of 1 January 2023)


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Art. 100 Applicability of the rules of the net tax rate method

(Art. 37 para. 5 VAT Act)

Un­less this Sec­tion provides oth­er­wise, Art­icles 77–96 also ap­ply.

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