Art. 86

(Art. 37 para. 1–4 VAT Act)

1. For each activity that accounts for more than 10 per cent of total turnover from taxable supplies, the net tax rate for this activity shall be authorised.
2. The following are decisive for determining whether the 10 per cent threshold has been exceeded:
   1. for persons who become newly taxable and for taxable persons who take up a new business activity: the expected turnovers in the first 12 months;
   2. in the case of other taxable persons, the turnover achieved in the three previous tax periods, whereby the share of the relevant activity in the total turnover from taxable supplies must have been more than 10 per cent in each of these tax periods.
3. The turnovers from business activities with the same net tax rate must be accumulated when determining whether the 10 per cent threshold has been exceeded.
4. If the turnover for an activity or the turnover for several activities for which the same net tax rate applies no longer exceeds the 10 per cent threshold for three consecutive tax periods, authorisation to apply the relevant net tax rate lapses at the beginning of the fourth tax period