VAT: Publication of the drafts of the practice definitions of the VAT Department (9 November 2018)

On 9 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: Subsidies and donations (1st draft of 9 November 2018); the deadline for comments is 5 December 2018; the first draft will remain on line after the practical consultation

• Entwurf Praxisanpassungen revMWSTG Subject: Mail order business (2nd draft of 9 November 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.

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