On March 1, 2018, the Federal Tax Administration (FTA) published the first drafts of the VAT practice (revMWSTG).
The following drafts were published:
- Draft Practice Adjustments revMWSTG Subject: Donations and subsidies (1st draft of 1 March 2018)
- Draft Practice Adjustments revMWSTG Subject: Educational services (1st draft of 1 March 2018)
- Draft Practice adjustments revMWSTG Subject: Accounting and invoicing (1st draft of 1 March 2018)
- Draft Practice adjustments revMWSTG Subject: Reporting procedure (1st draft of 1 March 2018)
- Draft Practical adjustments revMWSTG MWST-Info 18 Topic: Tax refund (1st draft of 1 March 2018)
The deadline for comments is 2 April 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.
