The Federal Tax Administration (FTA) published the first drafts of the VAT practice (revMWSTG) on October 23, 2017.
The following drafts were published:
- Draft Practice adjustments revMWSTG MWST-Info 02 Topic: Tax liability (1st draft of 23 October 2017)
- Draft Practice adjustments revMWSTG Subject: Tax liability (1st draft of 23 October 2017)
- Draft Practice adjustments revMWSTG VAT sector info 19 Topic: Community (1st draft of 23 October 2017)
The deadline for comments is 20 November 2017, but the first draft will remain on line after the consultation period.
All drafts of the practical definitions of the VAT department are available here.
