Motion: value added tax. Half-yearly settlement also for the effective settlement method
Philipp Roth
The National Council has adopted a motion which provides for a half-yearly accounting for the effective accounting method for VAT.
On 12 June 2019, the National Council approved the motion by Lorenz Hess "Value added tax. Semi-annual accounting also for the effective accounting method" (17.4126).
According to the motion, the Federal Council is instructed to amend the Federal Law on Value Added Tax (VAT Act) - Article 35 Accounting Period - as follows: Within the tax period, the tax is settled: (a) as a rule, every six months; (b) in the case of a regular input tax surplus: at the request of the taxable person, monthly.
The parliamentary business with further information can be found here.
Cf. also the book Tax Snack by Angelina Sulzer entitled "Value-added tax: What can we expect in 2019 and 2020?
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