On 3 May 2019, the Federal Tax Administration (FTA) published new initial drafts, which will be submitted to the consultative body and interested parties for practical consultation.
The following drafts were published:
- Draft Practice Adjustments VAT Act Subject: Foreign companies (1st draft of 3 May 2019); the deadline for comments is 30 May 2019; however, the first draft will remain on line after the practice consultation
- Draft Practical adaptations to the VAT Act Subject: Place of supply of services (1st draft of 3 May 2019); the deadline for comments is 30 May 2019; however, the first draft will remain available after the practical consultation.
- Draft Practical adaptations to the VAT Act Subject: Taxi (1st draft of 3 May 2019); the deadline for comments is 30 May 2019; however, the first draft will remain on line after the practical consultation
All drafts of the practical definitions of the VAT department are available here.
