641.201VAT OrdinanceFederal Council OrdinanceJan 1, 2010Original source
(Art. 37 VAT Act)
The time limits under Article 37 paragraph 4 of the VAT Act for changing from the effective reporting method to the net tax rate method and vice versa shall restart when the amendment of 21 August 2024 comes into force.
The time limits under Article 98 paragraph 2 for changing from the effective reporting method to the flat tax rate method and vice versa shall restart when the amendment of 21 August 2024 comes into force.
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