On 19 December 2017, the Federal Tax Administration (FTA) published the first drafts of the Value Added Tax Practice Statement (revMWSTG).
The following drafts were published:
- Draft Practical adaptations revMWSTG Subject: Mail order Internet (1st draft of 19 December 2017)
The deadline for comments is 12 January 2018, 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.