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

(Art. 37 para. 1–4 VAT Act)

¹ For each activ­ity that ac­counts for more than 10 per cent of total turnover from tax­able sup­plies, the net tax rate for this activ­ity shall be au­thor­ised.

² The fol­low­ing are de­cis­ive for de­term­in­ing wheth­er the 10 per cent threshold has been ex­ceeded:

a.

for per­sons who be­come newly tax­able and for tax­able per­sons who take up a new busi­ness activ­ity: the ex­pec­ted turnovers in the first 12 months;

b.

in the case of oth­er tax­able per­sons, the turnover achieved in the three pre­vi­ous tax peri­ods, whereby the share of the rel­ev­ant activ­ity in the total turnover from tax­able sup­plies must have been more than 10 per cent in each of these tax peri­ods.

³ The turnovers from busi­ness activ­it­ies with the same net tax rate must be ac­cu­mu­lated when de­term­in­ing wheth­er the 10 per cent threshold has been ex­ceeded.

⁴ If the turnover for an activ­ity or the turnover for sev­er­al activ­it­ies for which the same net tax rate ap­plies no longer ex­ceeds the 10 per cent threshold for three con­sec­ut­ive tax peri­ods, au­thor­isa­tion to ap­ply the rel­ev­ant net tax rate lapses at the be­gin­ning of the fourth tax peri­od