Art. 18

(Art. 13, 65a para. 1 and 67 para. 2 VAT Act)

1. On request, the FTA shall enter the group in the register of taxable persons (VAT register).
2. If the conditions set out in Article 13 paragraph 1 of the VAT Act for group taxation are met at the beginning of the tax period, the FTA shall register the group as of this date, provided that

1. none of the legal entities concerned has submitted a tax return for the tax period for which group taxation is requested; and
2. the deadline for submitting the tax return in accordance with Article 71 paragraph 1 of the VAT Act has not expired.

3. If the conditions set out in Article 13 paragraph 1 of the VAT Act for group taxation are only met during the current tax period, the FTA shall register the group as of this date, provided that

1. none of the legal entities concerned has submitted a tax return for the reporting? period in which the conditions for the application of group taxation were met; and
2. the deadline for submitting the tax return in accordance with Article 71 paragraph 1 of the VAT Act has not expired.

4. The request must enclose written declarations by each group member, in which they declare their consent to group taxation and its effects and to joint representation by the group member or person designated in the application.