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


Open article in different language:  DE  |  FR  |  IT
Art. 166c Transitional provision to the Amendment of 16 June 2023 189

(Art. 65a VAT Act and Art. 123 of this Or­din­ance)

1 Tax­able per­sons that have filed their re­turns in pa­per form be­fore the Amend­ment of 16 June 2023 comes in­to force may con­tin­ue to file their re­turns in pa­per form un­til 31 Decem­ber 2024.

2 Cor­rec­tions of re­turns that have been filed in pa­per form must also be filed in pa­per form.

189 In­ser­ted by No I of the O of 16 June 2023, in force since 1 Jan. 2024 (AS 2023 312).

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