FTA publishes material amendments concerning publications on the VAT Act (14 November 2017)

On 14 November 2017, the Federal Tax Administration (FTA) published material amendments concerning various publications on the Value Added Tax Act (VAT Act).

The following publications were changed:

• 07 Tax assessment and tax rates (2.1.1 Deliveries at reduced tax rate)

• 10 Public and tourist transport companies (3.2 Operating contributions)

• 10 Public and tourist transport operators (3.1.1 Non-repayable public service contributions)

• 04 Tax object (2.7.2.3 Collection business)

• 04 Tax object (2.7.2.2 Transaction with monetary claims)

• 04 Control object (2.7.2.1 Introduction)

• 04 Tax object (2.7.2 Transactions with monetary claims and collection transactions)

• 08 Hotels and restaurants (6.2 Other services)

• 08 Hotels and restaurants (1.3.4 Simplified billing for mixed establishments, snack bars / stands and events with catering services)

• 08 Hotels and restaurants (1.3 Distinction to non-hospitality services)

• 08 Hotels and restaurants (1.1 Legal basis)

• 07 Tax assessment and tax rates (4.3 Accruals and deferrals for non-hospitality services)

• 07 Tax assessment and tax rates (4.1 Food supplies taxable at reduced rate)

• 07 Tax assessment and tax rates (2.3 Standard rate (7.7%))

• 07 Tax assessment and tax rates (2.2 Special rate on accommodation services (3.7%))

• 07 Tax assessment and tax rates (2.1.1 Deliveries at reduced tax rate)

All material changes regarding the publications on the MWSTG are available here.