The FTA posted the first drafts of the VAT practice on its website on 20 August 2021.
- Draft practice adjustments MWSTG Topic: Electronic billing (MWST-Info 12 Balance tax rates)
- Draft practice adjustments MWSTG Topic: Electronic billing (MWST-Info 13 Flat-rate tax rates)
- Draft practice adjustments MWSTG Topic: Electronic billing (MWST-Info 15 Billing and tax payment)
This draft represents a working paper of the FTA, which will be submitted to the consultative body as well as interested parties for practical consultation. The deadline for comments is 1 October 2021.
The documents as well as all other draft practice determinations of the VAT Department are available here.
