Art. 66 VAT from 2024
Art. 66 Rights and Obligations of the Taxable Person Registration and de-registration as a taxable person
1 Persons who are taxable under Article 10 must register with the FTA of their own accord in writing within 30 days of the commencement of their tax liability. The Administration shall issue them with a non-transferable number in accordance with the requirements of the Federal Act of 18 June 2010 (1) on the Business Identification Number, which is registered. (2)
2 If tax liability ends in accordance with Article 14 paragraph 2, the taxable person must de-register with the FTA in writing within 30 days of the end of the business activity, and at the latest on conclusion of the liquidation proceedings.
3 Any person who becomes taxable solely because of the acquisition tax (Art. 45 para. 2) must register with the FTA in writing within 60 days of the end of the calendar year in which he is liable for tax and at the same time declare the supplies procured.
(1) SR 431.03(2) Second sentence amended by Annex No 2 of the FA of 18 June 2010 on the Business Identification Number, in force since 1 Jan. 2011 (AS 2010 4989; BBl 2009 7855).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
