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Art. 21 – Administrative and accounting requirements

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Art. 21

Administrative and accounting requirements

(Art. 13 VAT Act)

1

The members must close their accounts on the same balance sheet date; this does not apply to holding companies if for accounting reasons they have a different balance sheet date.

2

Every member must prepare an internal tax return, which must be consolidated in the VAT group’s return.

Legal act context
SR 641.201 · VAT Ordinance · Ordinance · Ordinance of 27 November 2009 on Value Added Tax (Value Added Tax Ordinance, VAT Ordinance)
Structure path
Title 2 Domestic Tax Chapter 1 Taxable Person Section 3 Group Taxation
Language
English (en)
Data status
2025-01-01

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