On 6 June 2017, the Federal Tax Administration (FTA) published a detailed overview of the partial revision of the Value Added Tax Act (VAT Act).

As a follow-up to the Federal Council's press release of 2 June 2017 (see our contribution of 2 June 2017), the FTA published a technical information document on 6 June 2017 as well as a detailed overview of all points relating to the partial revision of the VAT Act, which will largely come into force on 1 January 2018.

The corresponding technical information of the FTA as well as a detailed overview of the changes of the partially revised VAT Act are available here.