On 4 December 2018, the Federal Tax Administration (FTA) published a new first draft, which will be submitted to the advisory body and interested parties for practical consultation.
The following draft was published:
- Draft Practical adjustments to VAT Act Subject: Community (1st draft of 4 December 2018); the deadline for comments is 17 January 2019, but the first draft will remain available after the practical consultation.
All drafts of the practical definitions of the VAT department are available here.
