Art. 84

(Art. 37 para. 1–4 VAT Act)

1. Taxable persons must report their business activities at the net tax rates approved by the FTA.
2. If a business activity ceases or a new business activity is begun or if the turnover shares of the business activities change in such a way that a new allocation of the net tax rates becomes necessary, the taxable person must contact the FTA.
3. Taxable persons for whom two or more different net tax rates have been approved must record the revenues for each of the net tax rates separately.¹