On 3 July 2017, the Federal Tax Administration (FTA) supplemented its technical information on the partial revision of the Value Added Tax Act (VAT Act) with an overview of the new regulations for the mail order business as of 1 January 2019.

The information letter is available here. Further information on the partial revision of the MWSTG can be found here. See also our article of 6 June 2017 and our article of 21 June 2017 on the partial revision of the VAT Act).