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

(Art. 39 VAT Act)⁸⁶

¹ On chan­ging from re­port­ing on the basis of the col­lec­ted con­sid­er­a­tions to re­port­ing on the basis of the agreed con­sid­er­a­tions, the tax­able per­son must re­port the claims ex­ist­ing at the time of change at the ap­proved net tax rates or, where ap­plic­able, flat tax rates in the re­port­ing peri­od fol­low­ing the change.⁸⁷

² On chan­ging from re­port­ing on the basis of the agreed con­sid­er­a­tions to re­port­ing on the basis of the col­lec­ted con­sid­er­a­tions, the tax­able per­son must de­duct the debt­or items ex­ist­ing at the time of the change from the con­sid­er­a­tions col­lec­ted in this re­port­ing peri­od in the re­port­ing peri­od fol­low­ing the change.

³ If at the same time as chan­ging of the form of re­port­ing the re­port­ing meth­od is also changed, Art­icle 79 para­graph 4 or Art­icle 81 para­graph 6 ap­plies.