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

(Art. 13 VAT Act)

¹ If a mem­ber no longer ful­fils the re­quire­ments for par­ti­cip­at­ing in the group tax­a­tion in ac­cord­ance with Art­icle 13 para­graph 1 VAT Act, the group rep­res­ent­at­ive must no­ti­fy the FTA.

² On ap­plic­a­tion, the leg­al en­tity may join an ex­ist­ing group or a mem­ber can leave a group at the end of the cur­rent tax peri­od.

³ If a leg­al en­tity meets the re­quire­ments of Art­icle 13 para­graph 1 VAT Act for par­ti­cip­a­tion in the group tax­a­tion for the first time dur­ing the cur­rent tax peri­od, ad­mis­sion to an ex­ist­ing VAT group may also be ap­plied at the time these re­quire­ments are met provided:

a.

neither the VAT group nor the newly ad­mit­ted leg­al en­tity has sub­mit­ted a tax re­turn for the re­port­ing peri­od in which the con­di­tions for par­ti­cip­a­tion in group tax­a­tion were met; and

b.

the dead­line for sub­mit­ting the tax re­turn in ac­cord­ance with Art­icle 71 para­graph 1 of the VAT Act has not ex­pired.