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

(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.