On 3 April 2017, the Swiss Federal Tax Administration (FTA) published a first draft for the selective specification of the VAT sector info 10 (public and tourist transport companies).
The proposed practical clarification of point 5.3.1 (transport services to active personnel) of the existing VAT Sector Information 10 (public and tourist transport companies) concerns the VAT treatment of the sale of seasonal season tickets for cableways and similar to employees of the respective transport companies and to employees in mountain restaurants or ski service stations by their respective employers.
In such constellations, according to the proposed clarification, there is no monetary advantage relevant for VAT purposes if the subscription is used for the respective journey to the place of work (e.g. mountain station) and is thus used predominantly for business purposes. Otherwise, VAT is due on the value of the subscription if the value exceeds CHF 500 per year.
For the right to deduct input tax, the draft refers to the general rule of Art. 28 MWSTG.
Interested parties are invited to comment on the draft by 4 May 2017, before the consultation by the Consultative Body takes place.
The published documents are available here.
