On 11 April 2019, the Federal Tax Administration (FTA) published new or revised initial drafts, which were submitted to the consultative body and interested parties for practical consultation.
The following drafts were published:
- Draft Practical adaptations to the VAT Act Subject: Sport (1st draft of 11 April 2019); the deadline for comments is 13 May 2019; however, the first draft will remain on line after the practical consultation
- Draft Practice Adjustments VAT Act Subject: Staff catering (1st draft of 11 April 2019); the deadline for comments is 13 May 2019; however, the first draft will remain on line after the practice consultation
- Draft Praxisanpassungen MWSTG Subject: Services provided by doctors (revised first draft of 11 April 2019); the deadline for comments is 13 May 2019; however, the first draft will remain available after the practice consultation
- Draft Practical adjustments to the VAT Act Subject: Electronic services (1st draft of 11 April 2019); the deadline for comments is 13 May 2019; however, the first draft will remain available after the practical consultation.
All drafts of the practical definitions of the VAT department are available here.
