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


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Art. 166e Transitional provision to the Amendment of 21 August 2024 191

(Art. 37 VAT Act)

1 The time lim­its un­der Art­icle 37 para­graph 4 of the VAT Act for chan­ging from the ef­fect­ive re­port­ing meth­od to the net tax rate meth­od and vice versa shall re­start when the amend­ment of 21 Au­gust 2024 comes in­to force.

2 The time lim­its un­der Art­icle 98 para­graph 2 for chan­ging from the ef­fect­ive re­port­ing meth­od to the flat tax rate meth­od and vice versa shall re­start when the amend­ment of 21 Au­gust 2024 comes in­to force.

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

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