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

(Art. 37 para. 1–4 VAT Act)⁷⁶

¹ Sup­plies to closely re­lated per­sons are, sub­ject to Art­icle 93, re­por­ted as fol­lows when re­port­ing us­ing net tax rates:

a. and b.⁷⁷

...

c.⁷⁸

goods and ser­vices are re­por­ted us­ing the ap­proved net tax rate at a value equal to the con­sid­er­a­tion paid, but at least at the amount that would be agreed between in­de­pend­ent third parties;

d.

if re­port­ing is done us­ing two net tax rates and the sup­ply can­not be al­loc­ated to a busi­ness activ­ity, the high­er rate is used.

² Us­ing net tax rates for re­port­ing, sup­plies to em­ploy­ees are treated as fol­lows:

a.

goods giv­en and ser­vices sup­plied for con­sid­er­a­tion to em­ploy­ees are re­por­ted at the ap­proved net tax rate;

b.

if re­port­ing is done us­ing two net tax rates and the sup­ply can­not be al­loc­ated to a busi­ness activ­ity, the high­er rate is used.

³ For closely re­lated per­sons who are also em­ploy­ees, para­graph 2 ap­plies.⁷⁹

⁴ Sup­plies that must be in­cluded in the salary cer­ti­fic­ate for dir­ect tax pur­poses al­ways con­sti­tute sup­plies for con­sid­er­a­tion. The tax must be cal­cu­lated on the amount that is also ap­plic­able for dir­ect tax pur­poses.⁸⁰