On 29 January 2019, the Federal Tax Administration (FTA) published a revised first draft on the subject of crypto currencies, which will be submitted to the consultative body and interested parties for practical consultation.

The revised version of the draft VAT Act (Praxisentwurf MWSTG) Topic: Cryptocurrencies with the completely revised figures of the VAT information tax object replaces the first draft published on 21 June 2018 (cf. our contribution of 23 June 2018). The deadline for comments is 19 February 2019.

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