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. 91 Reporting of the acquisition tax

(Art. 37 para. 1–4 VAT Act)

Tax­able per­sons re­port­ing us­ing the net tax rate meth­od who ac­quire sup­plies from busi­nesses with their place of busi­ness abroad un­der Art­icles 45–49 VAT Act, must pay the ac­quis­i­tion tax semi-an­nu­ally at the ap­pro­pri­ate stat­utory tax rate.

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