On 27 November 2017, the Federal Tax Administration (FTA) published the first drafts for the definition of practice in the consultative body.
The following drafts were published:
- Draft Practical adjustments revMWSTG MWST-Info 14 Topic: Reference tax (1st draft of 27 November 2017)
- Draft Practice adjustments revMWSTG Subject: Subscription tax (1st draft of 27 November 2017)
- Draft Practical adjustments revMWSTG MWST-Info 12 Topic: Balance tax rates (1st draft of 27 November 2017)
- Draft Practical adjustments revMWSTG MWST-Info 13 Topic: Lump-sum tax rates (1st draft of 27 November 2017)
The deadline for comments is 8 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.
