Art. 88

(Art. 37 para. 1–4 VAT Act)

1. Turnovers from the business activities of a taxable person who has been authorised to apply more than one net tax rate must be taxed at the authorised net tax rate specified for the activity in question.
2. If the net tax rate stipulated for an activity has not been authorised, the turnover generated is taxable as follows:
   1. at the next lower authorised net tax rate if no higher rate is authorised;
   2. at the next higher authorised net tax rate in other cases.
3. In cases under Article 19 paragraph 2 VAT Act, the entire consideration may be reported at the approved net tax rate applicable to the predominant supply in accordance with Articles 84 and 86 and paragraphs 1 and 2.
4. If the services are all subject to the same tax rate in accordance with Article 25 VAT Act, the individual supplies must be reported at the net tax rates authorised for this purpose.
5. If the taxable person is unable to prove what proportion is attributable to the individual supplies, the total consideration must be reported at the highest net tax rate that has been authorised for these supplies.
6. The taxable person may voluntarily report the entire turnover from taxable supplies at the highest authorised net tax rate.