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

(Art. 37 para. 5 VAT Act)

¹ Re­lated in­sti­tu­tions un­der Art­icle 37 para­graph 5 VAT Act are in par­tic­u­lar:

a.

com­mun­al as­so­ci­ations and oth­er com­bin­a­tions of pub­lic au­thor­it­ies;

b.

par­ishes;

c.

private schools and board­ing schools;

d.

private hos­pit­als and med­ic­al treat­ment centres;

e.

re­hab­il­it­a­tion centres and san­at­or­ia;

f.

private home care or­gan­isa­tions;

g.

old people’s homes, nurs­ing homes and seni­ors’ res­id­ences;

h.

char­it­able busi­nesses, such as dis­abled work­shops, hos­tels and spe­cial schools;

i.

op­er­at­ors of sports fa­cil­it­ies and cul­tur­al centres sub­sid­ised by pub­lic au­thor­it­ies;

j.

can­ton­al build­ings in­surers;

k.

wa­ter co­oper­at­ives;

l.

pub­lic trans­port busi­nesses;

m.

cor­por­a­tions sub­sid­ised by pub­lic au­thor­it­ies;

n.

or­gan­isers of non-re­cur­ring cul­tur­al and sports events;

o.

as­so­ci­ations un­der Art­icles 60–79 of the Civil Code (CC)⁹⁷; and

p.

found­a­tions un­der Art­icles 80–89^bis CC.⁹⁸

² There are no mon­et­ary thresholds for the use of the flat tax rate meth­od.

³ Tax­able per­sons who re­port us­ing the flat tax rate meth­od may not opt for the tax­a­tion of sup­plies un­der Art­icle 21 para­graph 2 num­bers 1–24, 27 and 29–31VAT Act. If the tax is nev­er­the­less in­voiced, the tax charge must be paid to the FTA with re­ser­va­tion of Art­icle 27 para­graph 2 VAT Act.⁹⁹

⁴ Autonom­ous agen­cies un­der Art­icle 12 para­graph 1 VAT Act that merge to form a single tax­able en­tity (Art. 12 para. 2 VAT Act) may ap­ply the flat rate tax meth­od.¹⁰⁰