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

(Art. 37 para. 1–4 VAT Act)

¹ Turnovers from the busi­ness activ­it­ies of a tax­able per­son who has been au­thor­ised to ap­ply more than one net tax rate must be taxed at the au­thor­ised net tax rate spe­cified for the activ­ity in ques­tion.

² If the net tax rate stip­u­lated for an activ­ity has not been au­thor­ised, the turnover gen­er­ated is tax­able as fol­lows:

a.

at the next lower au­thor­ised net tax rate if no high­er rate is au­thor­ised;

b.

at the next high­er au­thor­ised net tax rate in oth­er cases.

³ In cases un­der Art­icle 19 para­graph 2 VAT Act, the en­tire con­sid­er­a­tion may be re­por­ted at the ap­proved net tax rate ap­plic­able to the pre­dom­in­ant sup­ply in ac­cord­ance with Art­icles 84 and 86 and para­graphs 1 and 2.

⁴ If the ser­vices are all sub­ject to the same tax rate in ac­cord­ance with Art­icle 25 VAT Act, the in­di­vidu­al sup­plies must be re­por­ted at the net tax rates au­thor­ised for this pur­pose.

⁵ If the tax­able per­son is un­able to prove what pro­por­tion is at­trib­ut­able to the in­di­vidu­al sup­plies, the total con­sid­er­a­tion must be re­por­ted at the highest net tax rate that has been au­thor­ised for these sup­plies.

⁶ The tax­able per­son may vol­un­tar­ily re­port the en­tire turnover from tax­able sup­plies at the highest au­thor­ised net tax rate.