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

(Art. 13 VAT Act)

¹ If a mem­ber no longer ful­fils the re­quire­ments for par­ti­cip­at­ing in the group tax­a­tion, the group rep­res­ent­at­ive must no­ti­fy the FTA in writ­ing.

² On ap­plic­a­tion, the leg­al en­tity may join an ex­ist­ing group or a mem­ber can leave a group. The FTA au­thor­ises the entry or with­draw­al for the be­gin­ning of the fol­low­ing or the end of the cur­rent tax peri­od.

³ If a leg­al en­tity, for whom the re­quire­ments for par­ti­cip­a­tion in the group tax­a­tion were not formerly giv­en, now ful­fils the re­quire­ments, ad­mis­sion to an ex­ist­ing VAT group can also be ap­plied for dur­ing the cur­rent tax peri­od, provided the rel­ev­ant ap­plic­a­tion is sub­mit­ted to the FTA in writ­ing with­in 30 days of pub­lic­a­tion of the ap­plic­able change in the Com­mer­cial Re­gister or after the re­quire­ments are met.