Art. 20

(Art. 13 VAT Act)

1. If a member no longer fulfils the requirements for participating in the group taxation in accordance with Article 13 paragraph 1 VAT Act, the group representative must notify the FTA.
2. On request, the legal entity may join an existing group at the beginning of the following tax period or a member can leave a group at the end of the current tax period.
3. If a legal entity meets the requirements of Article 13 paragraph 1 VAT Act for participation in the group taxation for the first time during the current tax period, admission to an existing VAT group may also be applied at the time these requirements are met provided:
   1. neither the VAT group nor the newly admitted legal entity has submitted a tax return for the reporting period in which the conditions for participation in 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.