On 14 March 2019, the Federal Tax Administration (FTA) published various drafts on VAT practice.
The following drafts were published:
- Draft Practical adjustments to the VAT Act (MWSTG) Subject: Wage statement recipients (2nd draft of 14 March 2019)
- Draft Practical adjustments to VAT sector information 15 Input tax flat rate for banks (2nd draft of 14 March 2019)
- Draft Practice Adjustments VAT Act Subject: Subsidies and donations (2nd draft of 14 March 2019).
All drafts of the practical definitions of the VAT department are available here.