784.401RTVOFederal Council OrdinanceApr 1, 2007Original source
(Art 109b para. 5 RTVA)
If the change in system takes place in the first half a calendar year, allocation to the tariff categories is based on the total turnover in the VAT tax period that ended in the year previous to the previous year.
In the first year, the FTA shall electronically invoice all undertakings liable to pay the fee for which the information required for their allocation to a tariff category is available for the fee in the first month following the change in system. The FTA shall invoice the remaining undertakings electronically as soon as the required information is available.
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