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

(Art. 37 para. 1–4 VAT Act)

¹ The tax­able sup­plies made for con­sid­er­a­tion on Swiss ter­rit­ory must be con­sidered in as­sess­ing wheth­er the con­di­tions un­der Art­icle 37 VAT Act are ful­filled.

² The net tax rate meth­od may not be chosen by tax­able per­sons who:

a.

may re­port us­ing the flat tax rate meth­od un­der Art­icle 37 para­graph 5 VAT Act;

b.

use the move­ment pro­ced­ure un­der Art­icle 63 VAT Act;

c.

use group tax­a­tion un­der Art­icle 13 VAT Act;

d.

have their place of busi­ness or a per­man­ent es­tab­lish­ment in the val­ley areas of Sam­naun or Sam­puoir;

e.⁵⁸

gen­er­ate more than 50 per cent of their turnovers from tax­able sup­plies to an­oth­er tax­able per­son who re­ports us­ing the ef­fect­ive meth­od where the per­sons in­volved are un­der the same man­age­ment;

f.⁵⁹

make sup­plies on Swiss ter­rit­ory based on Art­icle 7 para­graph 3 VAT Act.

³ Tax­able per­sons who re­port us­ing the net tax rate meth­od may not opt for the tax­a­tion of sup­plies un­der Art­icle 21 para­graph 2 num­bers 1–24, 27, 29 and 30 VAT Act. If the tax is nev­er­the­less in­voiced, the tax charged must be paid to the FTA with re­ser­va­tion of Art­icle 27 para­graph 2 VAT Act.⁶⁰