On 20 May 2019, the Swiss Federal Tax Administration (FTA) published a second draft on practical implementation.
The following draft was published:
- Draft Practical adaptations MWSTG Subject: Services in connection with block chain and distributed ledger technology (2nd draft dated 20 May 2019; this draft is currently being translated and will remain available in this form in the three national languages until the final version is activated).
This second draft has no legally binding effect. It is not possible to invoke the principle of good faith (see also MWST-Info 20, "Temporal effect of practice definitions", point 4).
All drafts of the practical definitions of the VAT department are available here.
