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


Open article in different language:  DE  |  FR  |  IT
Art. 21 Administrative and accounting requirements

(Art. 13 VAT Act)

1 The mem­bers must close their ac­counts on the same bal­ance sheet date; this does not ap­ply to hold­ing com­pan­ies if for ac­count­ing reas­ons they have a dif­fer­ent bal­ance sheet date.

2 Every mem­ber must pre­pare an in­tern­al tax re­turn, which must be con­sol­id­ated in the VAT group’s re­turn.

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden