VAT Art. 115 - Change of the tax rates

Einleitung zur Rechtsnorm VAT:

Art. 115 VAT from 2024

Art. 115 Change of the tax rates

¹ If the tax rates change, Articles 112 and 113 apply by analogy. The Federal Council shall update the maximum amounts laid down in Article 37 paragraph 1 as appropriate. ⁽¹⁾

² Taxable persons must be allowed sufficiently long periods for the reporting of the tax amounts at the previous rates that are geared to the nature of the supply and service agreements.