On 30 January 2018, the Federal Tax Administration (FTA) published initial drafts of the Value Added Tax Practice Statement (revMWSTG).
The following drafts were published:
- Draft practical adjustments revMWSTG VAT sector info 11 Topic: Air transport (1st draft of 30 January 2018)
- Draft Practice Adjustments revMWSTG Subject: Closely related persons (1st draft of 30 January 2018)
- Draft Practice Adjustments revMWSTG Subject: Culture (1st draft of 30 January 2018)
- Draft Practical adjustments revMWSTG MWST-Branchen-Info 13 Subject: Providers of telecommunications and electronic services (1st draft of 30 January 2018)
- Draft Practice Adjustments revMWSTG Subject: Printed matter and electronic publications (1st draft of 30 January 2018)
- Draft Practical adjustments revMWSTG MWST-Branchen-Info 26 Topic: Debt collection law (1st draft of 30 January 2018)
The deadline for comments is 5 March 2018, but the first draft will remain available after the consultation period.
All drafts of the practical definitions of the VAT department are available here.
