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


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Art. 166d Transitional provision to the Amendment of 21 August 2024 190

(Art. 35 para. 1bis let. b VAT Act)

Tax­able per­sons who have not yet been entered in the VAT re­gister for a full year when the amend­ment of 21 Au­gust 2024 comes in­to force must con­vert their turnover to a full year in or­der to de­term­ine wheth­er the turnover threshold in Art­icle 35 para­graph 1bis let­ter b of the VAT Act has been ex­ceeded.

190 In­ser­ted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).

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