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

(Art. 37 para. 1–4 VAT Act)

If a tax­able per­son re­port­ing us­ing net tax rates in­voices a sup­ply at an ex­cess­ive tax rate, the per­son must, in ad­di­tion to the VAT cal­cu­lated at the net tax rate, also pay the dif­fer­ence between the tax cal­cu­lated us­ing the tax rate dis­closed and the tax cal­cu­lated us­ing the tax rate un­der Art­icle 25 VAT Act. The con­sid­er­a­tion is re­garded as in­clud­ing VAT.