On May 24, 2018, the Federal Tax Administration (FTA) published a new and a second draft of the VAT practice (revMWSTG).
The following drafts were published:
- Draft Practice Adjustments revMWSTG Subject: Power combination (1st draft of 24 May 2018); the deadline for comments is 12 June 2018; the first draft will remain available after the practice consultation.
- Draft Practical adaptations of the revMWSTG Subject: Printed matter and electronic publication (2nd draft of 24 May 2018); the draft is currently being translated and will remain available in this form in the three national languages until the final version is published.
All drafts of the practical definitions of the VAT department are available here.
