On 7 November 2017, the Federal Tax Administration (FTA) published the first drafts of its VAT practice (revMWSTG).
The following drafts were published:
- Draft Practice adjustments revMWSTG MWST-Info 03 Topic: Group taxation (1st draft of 7 November 2017)
- Draft Practice adjustments revMWSTG Subject: VAT settlements (1st draft of 7 November 2017)
The deadline for comments is 21 November 2017, but the first draft will remain on line after the consultation period.
All drafts of the practical definitions of the VAT department are available here.
