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


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Art. 99 Flat tax rate

(Art. 37 para. 5 VAT Act)

1 When us­ing the flat tax rate meth­od, the tax claim is de­term­ined by mul­tiply­ing the total of the con­sid­er­a­tions gen­er­ated in a re­port­ing peri­od, in­clud­ing tax, by the flat tax rate ap­proved by the FTA.

2 The FTA es­tab­lishes the flat tax rates tak­ing ac­count of the in­put tax amounts usu­al in the rel­ev­ant branch of the in­dustry. A busi­ness activ­ity for which no flat tax rate has been es­tab­lished must be re­por­ted at the rate ap­plic­able for the net tax rate meth­od.

3 The tax­able per­son must re­port each of its busi­ness activ­it­ies with the ap­pro­pri­ate flat tax rate. The num­ber of ap­plic­able flat tax rates is not lim­ited.

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