VAT: Publication of the drafts of the practice statements of the VAT Department (21 June 2018)

On 21 June 2018, the Federal Tax Administration (FTA) published two first and a second draft on VAT practice

The following drafts were published:

• Draft Practice Adjustments Subject: Cryptocurrencies (1st draft of 21 June 2018); the deadline for comments is 22 July 2018; the first draft will remain available after the practice consultation.

• Draft Practice Adjustments Subject: Deliveries (1st draft of 21 June 2018); the deadline for comments is 22 July 2018; the first draft will remain on line after the practice consultation

• Draft Practical adaptations revMWSTG Subject: Educational services (2nd draft of 21 June 2018); the second draft contains reformulations and terminological changes as well as some material adaptations; the draft is currently being translated and will remain available in this form in the three national languages until the final version goes online.

All drafts of the practical definitions of the VAT department are available here.

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