FTA publishes material adjustments regarding publications on the VAT Act (22 March 2021)

The Federal Tax Administration (FTA) posted material adjustments to the Value Added Tax Act (VAT Act) on March 22, 2021.

• Healthcare - 1.4 Prerequisite for recognition as a provider of curative treatment: From 28.01.2021 until 31.12.2021, healthcare professionals within the meaning of Art. 21 Para. 2 No. 3 lit. o MWSTG include persons who, in accordance with Covid-19 Ordinance 3 of 19. June 2020 to carry out analyses for Sars-CoV-2 and, in accordance with Art. 21 para. 2 no. 3 lit. p MWSTG from 01.02.2021 until 31.12.2021, also pharmacists for carrying out Covid-19 vaccinations. This also leads to a temporary amendment of Art. 35 MWSTV.

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