ESTV publishes the second drafts on VAT practice

On 19 September 2017, the Federal Tax Administration (FTA) published the second drafts on VAT practice.

The drafts cover the following topics:

• Draft change in practice VAT-Info 04 Tax object (2nd draft of 19 September 2017)

• Draft practical amendment on additives VAT-Info 07 Tax assessment and tax rates (2nd draft of 19 September 2017)

• Draft practical adjustments due to a revision of the LMG VAT-Info 07 Tax assessment and tax rates (2nd draft of 19 September 2017)

• Draft change in practice VAT-industry-Info 08 Hotel and hospitality industry (2nd draft of 19 September 2017)

The relevant documents and further information are available here.