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

(Art. 37 para. 1–4 VAT Act)

¹ If only two of the tax­able per­son’s busi­ness activ­it­ies ex­ceed the 10 per cent threshold, the use of the two net tax rates laid down for these busi­nesses will be ap­proved.

² If more than two busi­ness activ­it­ies ex­ceed the 10 per cent threshold, use of the fol­low­ing net tax rates is ap­proved:

a.

the highest of the net tax rates that are laid down for the busi­ness activ­it­ies whose share in the total turnover is more than 10 per cent;

b.

a second net tax rate which the tax­able per­son se­lects from those tax rates that are laid down for the oth­er busi­ness activ­it­ies whose share in the total turnover is more than 10 per cent.