The partially revised VAT Act and the VAT Ordinance and various other important changes have been in force since 1.1.2025. Further information and clarifications have been published on selected topics.
The following topics have been published:
- Annual billing
- Net tax rate method
- Flat tax rate method
- Electronic platforms
- Subsidies
- Online obligation
Further information on the partial revision of the VAT Act and the VAT Ordinance can be found here:
