On 2 November 2018, the Federal Tax Administration (FTA) published a new and a second draft on VAT practice.
The following drafts were published:
- Draft Practical adjustments to VAT Act Subject: Wage statement recipients (1st draft of 2 November 2018); the deadline for comments is 2 December 2018; the first draft will remain available after the practical consultation.
- Draft Practical adaptations to the VAT Act Subject: Declaration of exempt services at banks and insurance companies (2nd draft of 2 November 2018); 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.
