Art. 166d

641.201VAT OrdinanceFederal Council OrdinanceJan 1, 2010Original source

(Art. 35 para. 1^bislet. b VAT Act) Taxable persons who have not yet been entered in the VAT register for a full year when the amendment of 21 August 2024 comes into force must convert their turnover to a full year in order to determine whether the turnover threshold in Article 35 paragraph 1^bisletter b of the VAT Act has been exceeded.

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VAT Ordinance · Ordinance on Value Added Tax

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Art. 166c

Art. 166e