1 If a taxable person does not generate more than 5,005,000 francs turnover from taxable supplies annually and in the same period does not have to pay more than 103,000 francs in tax, calculated at the net tax rate that applies to him, he may report under the net tax rate method.1
2 When using the net tax rate method, the tax claim is determined by multiplying the sum of the taxable considerations, including tax, generated in the reporting period by the net tax rate approved by the FTA.
3 The net tax rates take into account the input tax amounts usual in the relevant branch of the industry. They are fixed by the FTA after consultation with the industry association concerned.2
4 Authorisation to report under the net tax rate method must be requested from the FTA and the method must be used for at least one tax period. If the taxable person elects for the effective reporting method, he may not change to the net tax rate method for at least three years. Changes are possible for the beginning of a tax period.
5 Public authorities and related institutions, in particular private hospitals and schools or licensed transport undertakings and associations and foundations may report using the flat tax rate method. The Federal Council shall regulate the details.
1 Amended by No I of the O of 8 Nov. 2017 on the Temporary Increase in VAT Rates to Finance the Expansion of the Railway Infrastructure, in force since 1 Jan. 2017 until 31 Dec. 2030 at latest (AS 2017 6305).
2 Second sentence amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
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